Home Case Index All Cases Customs Customs + AT Customs - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1368 - AT - CustomsUnjust enrichment - Held that: - the price of the final product manufactured by the appellant was the same as the price of the other manufacturers/suppliers. Therefore, incidence of duty was not included in the price of the final product and was not passed on to any other person - reliance placed in the decision of the case of Commissioner of Customs (Import) v. Pudumjee Plant Laboratories Ltd. [2007 (10) TMI 196 - HIGH COURT BOMBAY], where it was held that if the price of the final product of the assessee is matching with the price of the other sellers in the market, the duty element cannot be said to have been passed on to the customers - the facts and the issue considered in the said judgment was not before the lower authority. Therefore, in our view the matter needs to be remanded. We remand the matter to the original authority for reconsideration of the whole issue in the light of the judgment of the Hon’ble High Court in the case of Pudumjee Plant Laboratories Ltd. - appeal allowed by wy of remand.
|