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2015 (5) TMI 371 - SC - CustomsValuation - Undenatured Ethyl Alcohol - import price of the liquor - Import of goods against invalid licenses - Suppression of value of goods - Confiscation of goods - Redemption fine - Held that:- when the invoices are produced showing the purchase price of the goods in question and authenticity of these invoices is not doubted by the Department, these will form as the primary evidence in support of the contention of the respondents that the imported goods were purchased at UK pound 1.40 per bulk litre. Refund of amount deposited in compliance with the interim order - unjust enrichment - Held that:- By another Circular No.802/35/2004-CX., dated 08.12.2004 issued by the Board, the Board emphasised that such amounts should be refunded immediately as non-returning of the deposits attracts interest that has been granted by the courts in number of cases. - since the amount in question was deposited in compliance with the interim order passed by the High Court of Bombay, which was not towards duty, the question of unjust enrichment would not arise at all. - Decided against Rvenue.
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