Supreme Court - Daily Orders
Comnr. Of Customs Pune vs M/S. Spicer India Ltd. on 6 October, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 3000 OF 2007
COMMISSIONER OF CUSTOMS, PUNE ... Appellant
VERSUS
M/S. SPICER INDIA LTD. ... Respondent
O R D E R
We have heard learned counsel for the parties at length and find that the issue is directly covered by the judgment of this Court in the case of 'Commissioner of Central Excise, Mumbai-II v. Allied Photographics India Ltd.' [(2004) 4 SCC 34] wherein this Court held that the doctrine of unjust enrichment shall not apply to provisional assessments.
This appeal is, accordingly, dismissed.
......................., J. [ A.K. SIKRI ] ......................., J. [ ROHINTON FALI NARIMAN ] New Delhi;
October 06, 2015.
Signature Not Verified Digitally signed by ASHWANI KUMAR Date: 2015.10.10 14:14:26 IST Reason: ITEM NO.111 COURT NO.14 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No. 3000/2007 COMNR. OF CUSTOMS PUNE Appellant(s) VERSUS M/S. SPICER INDIA LTD. Respondent(s) (With office report)
Date : 06/10/2015 This appeal was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. A. K. Panda, Sr. Adv. Mr. Ritesh Kumar, Adv. Mr. T. M. Singh, Adv.
Mr. B. Krishna Prasad, Adv.
For Respondent(s) Mr. M. P. Devanath, Adv. Ms. L. Charanaya, Adv. Ms. Nupur Maheshwari, Adv. Mr. S. Vasudevan, Adv. Mr. Hemant Bajaj, Adv. Mr. Anandh K., Adv.
Mr. Aditya Bhattacharya, Adv.
UPON hearing the counsel the Court made the following O R D E R The appeal is dismissed in terms of the signed order.
(Nidhi Ahuja) (Renu Diwan) COURT MASTER COURT MASTER [Signed order is placed on the file.]