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1 - 6 of 6 (0.30 seconds)The Customs Act, 1962
Indo-Swiss Synthetic Gem Mfg. Co. Ltd. vs Collector Of Customs on 20 March, 1992
Indo-Swiss Gem Mfg. Co. Ltd. v. Collector of Customs (Mad.). The Id. Counsel also referred to the ruling of the Bombay High Court in the case of Mis.
Solar Pesticides Pvt. Ltd. vs Union Of India on 22 October, 1991
Solar Pesticides Pvt. Ltd. v. Union of India . The Id. Counsel submitted that the ratio of the rulings of the Madras and Bombay High Courts which is binding on the adjudicating authorities has not been taken note of and a finding given and therefore, the impugned order is not sustainable in law or on facts.
Hmm Limited & Anr vs Administrator Bangalore City ... on 4 October, 1989
In the case of HMM Ltd. and Anr. v. The Administrator Bangalore City Corporation, Bangalore and Anr. 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 of 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.
Section 28D in The Customs Act, 1962 [Entire Act]
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