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Customs - Highlights / Catch Notes

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Refund of Customs Duty - unjust enrichment - In this case, the ...


Refund of Customs Duty Approved: Respondent Overcomes Unjust Enrichment Barrier by Retaining Imported Goods.

June 5, 2023

Case Laws     Customs     AT

Refund of Customs Duty - unjust enrichment - In this case, the goods brought under the impugned Bills of Entry are still in use by the respondents themselves and the Director (Operations & Technical) of the respondents, has also certified the same. In that circumstances, the respondent has passed the bar of unjust enrichment as the goods are in the possession of the respondent/importer. - AT

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