2000 (11) TMI 189 - AT - Customs

Summary

Issues involved:
The applicability of the doctrine of unjust enrichment to provisional assessment under Section 18 of the Customs Act.

Summary:

Issue 1: Applicability of doctrine of unjust enrichment to provisional assessment under Section 18 of the Customs Act

The appellant argued that the doctrine of unjust enrichment does not apply to provisional assessment under Section 18 of the Customs Act, similar to Rule 9B of the Central Excise Rules, citing various decisions in support. On the contrary, the Revenue contended that the facts of the case align with the provisions of the Mafatlal Industries decision, specifically referring to para 95 which outlines the procedure for provisional assessment and subsequent adjustments. The Commissioner (Appeals) found that the appellants' case falls under the purview of Section 27 for refund claims, not Section 18, based on the facts presented. The Tribunal, considering previous decisions and the Supreme Court's stance in Mafatlal Industries, concluded that the doctrine of unjust enrichment is not applicable to provisional assessment under Section 18 of the Customs Act, ultimately allowing the appeal.

Separate Judgment:
No separate judgment was delivered by the judges in this case.