Supreme Court of India
/s Patanjali Foods Limited (formerly Known as M/s Ruchi Soya Industries Ltd.) v. Union of India & Ors.
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.
From the headnote
Issue for Consideration 1. Whether encashment of bank guarantees furnished under court orders can be treated as “payment of duty” for the purpose of refund under Section 27 of the Customs Act? 2. Whether the doctrine of unjust enrichment apply to amounts realized through such encashment? 3. Whether the Department was right in encashing the guarantees when the civil appeals were pending before this Court? Headnotes† Customs Act, 1962 – Encashment of bank guarantees furnished under interim orders of High Court – Whether such encashment amounts to “payment of duty” under Section 27 of the Act:
Authorities it was built on
- 1996 Mafatlal Industries Ltd. Etc. Etc. v. Union of India Etc. Etc.
- 1989 Synthetics & Chemicals Ltd. Etc. v. State of U.P. and Ors.
- 2001 M/s. Somaiya Organics (india) Ltd. v. State of Utt Ar Pradesh and Anr.
- 1991 State of U.P. and Anr. v. M/s. Synthetics and Chemicals Ltd. and Anr.
- 1994 Oswal Agro Mills Ltd. and Anr. v. Asstt. Collector of Central Excise Division Ludhiana and Ors.
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