Supreme Court · 2000 INSC 51 · Decided 4 February 2000
Union of India v. Solar Pesticides PVT. LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 51 · [2000] 1 S.C.R. 629
- Case number
- CIVIL APPEAL No. 921/1992
- Decided
- 4 February 2000
- Bench
- B.N. KIRPAL, D.P. MOHAPATRA, R.P. SETHI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 27(2), 27
Headnote
Customs Act, 1962, ss.27(2) provisos (a) to (c), r/w 28 C 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 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 D passing of the duty directly but also indirectly. The respondent imported copper scrap for use as a raw material in the manufacture of
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)