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1 - 10 of 12 (0.20 seconds)Section 28C in The Customs Act, 1962 [Entire Act]
Section 28D in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Section 28B in The Customs Act, 1962 [Entire Act]
Section 28A in The Customs Act, 1962 [Entire Act]
Hmm Limited & Anr vs Administrator Bangalore City ... on 4 October, 1989
In the case of HMM Ltd. and Another v. The Administrator, Bangalore City Corporation,Bangalore and Another the Supreme Court has dealt with this aspect of the doctrine of unjust enrichment. In the case before the Supreme Court, the Court dealt with the payment of octroi duty on milkfood powder imported in bulk in drums in the city of Bangalore on which octroi was paid at the time of import. The milkfood powder was repacked in small packs and bottles of various sizes and sent to various places outside Bangalore, except a small quantity which was sold in Bangalore City proper. The manufacturer claimed refund of octroi for the quantity of milkfood powder which was sent outside Bangalore after repacking and/or rebottling. One of the contentions which was raised before the Supreme Court was that refund of octroi cannot be given because there was possibility of unjust enrichment of the claimants.