Home Case Index All Cases Customs Customs + AT Customs - 2005 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (3) TMI 333 - AT - CustomsExtract: .......ther duty has to be paid to the Department. The presumption that the sale price includes duty erroneously paid in excess has no basis. More precisely, the sale price includes only the duty payable. In these circumstances, there is no question of unjust enrichment. We allow the appeal with consequential relief. (Pronounced in the Court on 24-3-2005)
|