Unjust enrichment does not apply to provisional customs assessment even after finalisation, following binding Supreme Court precedent.

The doctrine of unjust enrichment does not apply to provisional assessment under Section 18 of the Customs Act, even after finalisation of the assessment. The Supreme Court treated the issue as governed by the later three-Judge Bench ruling in Allied Photographics India Ltd., which declared the earlier view in Sinkhai Synthetics per incuriam and approved the contrary position in TVS Suzuki. On that binding authority, the Tribunal's view was affirmed and the assessee's contention succeeded on the merits, although the appeals were dismissed in line with the precedent.

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Issues: Whether the doctrine of unjust enrichment applies to provisional assessment under Section 18 of the Customs Act after finalisation of the assessment.

Analysis: The Tribunal had held, following earlier authority, that unjust enrichment does not apply to provisional assessment under Section 18 of the Customs Act. The issue was treated as covered by the later three-Judge Bench decision in Allied Photographics India Ltd., which held that the earlier view in Sinkhai Synthetics was per incuriam and approved the contrary view in TVS Suzuki. That binding decision expressly concluded that the doctrine of unjust enrichment is not applicable to provisional assessment even after finalisation.

Conclusion: The issue was answered in favour of the assessee on the merits, but the appeals were dismissed because the Tribunal's view was affirmed by the binding precedent.

Ratio Decidendi: The doctrine of unjust enrichment does not apply to provisional assessment under Section 18 of the Customs Act, even after finalisation of the assessment.

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