2006 (12) TMI 371 - AT - Customs

Summary

The case involves a dispute over the re-assessment of duty on goods before clearance. The Assistant Commissioner granted a refund, but the Commissioner (Appeals) remanded the matter to examine unjust enrichment. The applicants argue that since the re-assessment was done before clearance, unjust enrichment does not apply. The Tribunal stays the operation of the Commissioner (Appeals) order pending final disposal of the appeal.