Supreme Court · 2025 INSC 733 · Decided 19 May 2025
/S Patanjali Foods Limited (Formerly Known As M/S Ruchi Soya Industries LTD.) v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 733 · [2025] 5 S.C.R. 2141
- Case number
- CIVIL APPEAL No. 3833/2025
- Decided
- 19 May 2025
- Bench
- ABHAY S. OKA, UJJAL BHUYAN (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265; Customs Act Section 27
Headnote
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 through such encashment? 3. Whether the Department was right in encashing the guarantees when the civil appeals were pending before this Court? Customs Act, 1962 - Encashment of bank guarantees furnished under interim orders of High Court - Whether such encashment
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