2001 (10) TMI 96 - SCH - Customs

Summary

The Supreme Court upheld the Tribunal's decision on the valuation of imported raw material Borax Penta Hydrate Neobar. The Tribunal's ruling on unjust enrichment was not interfered with. The Court directed that the question of refund be decided based on principles of unjust enrichment as per a previous case. The appeals were disposed of with no costs.