Supreme Court of India

Indusind Media & Communications Ltd v. Commissioner of Customs, New Delhi

Neutral citation
Bench Uday Umesh Lalit and Vineet Saran JJ.
Decided 27 September 2019

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Customs Act, 1962 – ss.111, 130E – Customs Tariff Act, 1975 – s.XVI of the First Schedule – Appellant imported certain goods – It was alleged that appellant had intentionally not declared the true and correct value and correct classification of imported equipments which were meant to be interconnected to perform a function of ‘Head End’ – show cause notice was issued to the appellant – The Principal Commissioner of Customs (Import) held that declaration made by the appellant was false in material particular and redetermined the value of all the goods imported – Aggrieved, the appellant filed…

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