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2000 (11) TMI 189 - CEGAT, COURT NO. I, NEW DELHI
Extract:
.......ns were made. 6. In the facts and circumstances following the ratio of the aforesaid decision and in view of the observations made by the Supreme Court in the case of Mafatlal Industries we are of the view that unjust enrichment is not applicable to the provisional assessment in terms of Section 18 of the Customs Act. Accordingly appeal is allowed.