Supreme Court of India
Union of India v. Solar Pesticides Pvt. Ltd. Etc.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the High Court has not correctly interpret.:d the relevant provisions of the Customs Act and, in our opinion, the principle of unjust enrichment incorporated in Section 27 of the Act would be applicable in respect of imported raw material and captively consumed in the manufacture of a final product.
Judgment, page 14
From the headnote
Customs Act, 1962, ss.27(2) provisos (a) to (c), r/w 28 and 28 [)--Doctrine of Unjust Enrichment-Whether applicable in relpect of raw material imported and captively consumed in the manufacture of a fmal product-Held, principle of unjust enrichment would be applicable in respect of imported raw material captively consumed in the manufacture of a final product. c Customs Act, 1962, s.27( Jt-"incidence of such duty"-ln relation to its being passed on to another person would take it within its ambit not only the passing of the duty directly but also indirectly. The respondent imported copper
Where later benches applied it
Of those, 1 relied on
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