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2008 (12) TMI 102 - AT - CustomsApplicability of unjust enrichment on second hand goods - it was not correct on the part of Commissioner (A) to hold that unjust enrichment would not apply to second hand goods as sale price of the goods has no relation with the landed cost of the second hand goods and duty, fine and penalty - Commissioner (A) has not considered the fact that original adjudicating authority had not examined the provisions of unjust enrichment in a true manner - appeals of Revenue is allowed by way of remand
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