2000 (8) TMI 347

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..... , Advocates, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. Vide Order No. C-II/2851/99/WZB/C.II dated 1-11-99, the Tribunal dismissed the appeals filed by the Collector of Customs, Ahmedabad. The issue involved was whether the principle of unjust enrichment would apply where the goods were not sold by the importer but were captively consumed. At the time when the Tribunal .....

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..... f Union of India v. Solar Pesticides, 2000 (116) E.L.T. 401 (S.C.) = [2000 (1) Scale 423] = [2000 (89) ECR 11]. 3. When the cited judgment was passed by the Tribunal the observation was made correctly. There is no scope for existence of any error therein. The subsequent judgment of a higher forum reversing the judgment on which reliance was placed by the Tribunal in a particular order does not m .....

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