9911796707
TMI Blog2012 (4) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... not agree with the value declared by the appellant and enhanced duty to be paid - appellant paid duty on the enhanced value – Held that:- As per the provision of Section 28 D of the Customs Act, presumption is that incidence of duty has been passed on to the buyer by the appellant. This presumption is rebuttable. In the present case, we find that there is no opportunity granted to the appellant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsaction value of imported goods is not sustainable. The Commissioner (Appeals) further rejected the appeal on the ground of unjust enrichment. We find that the appellant imported palm acid oil and cleared the transaction value of US $231.70 PMT. The assessing authority did not agree with the value declared by the appellant and enhanced to US $ 323 PMT. The appellant paid duty on the enhanced valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant filed the present appeal against the impugned order whereby the appeal was rejected on the ground of unjust enrichment. We find that on merits, the Commissioner (Appeals) accepted the appeal. In case the appeal is accepted, consequential relief no doubt is subject to the principle of unjust enrichment. As per the provision of Section 28 D of the Customs Act, presumption is that incidence of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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