Supreme Court of India
Anil Kumar Anand v. Commissioner of Customs (preventive)
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 – s.28 – Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 – rr. 3 to 5, 7 & 9 – Appellant was a regular importer of electric decorative lightings and in the process of such imports filed a bill of entry for clearance of electric decorative lightings – Enquiry was initiated to ascertain correct value of goods for purposes of customs duty – show cause notice was issued u/s. 28 of the Act on grounds that appellant did not declare the brand of imported goods and he imported goods from its related party (M/s. ‘IL’ Ltd., United Kingdom), and undervalued the…
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