https://www.taxtmi.com/caselaws?id=90629 Unjust enrichment cannot be used to justify loading the assessable value of imported goods where the dispute is confined to acceptance or enhancement of the declared value. The text states that enrichment concerns arise at the stage of refund adjudication, not in determining assessable value. Because refund proceedings were separately pending and the Department had not challenged the valuation order on merits, the objection based on possible refund enrichment could not sustain the value loading. The enrichment argument was therefore treated as irrelevant to the valuation issue, and the appeal was not entertained. en-us Mon, 03 Feb 1997 00:00:00 +0530 Mon, 10 Oct 2011 13:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90629 Unjust enrichment cannot be used to justify loading the assessable value of imported goods where the dispute is confined to acceptance or enhancement of the declared value. The text states that enrichment concerns arise at the stage of refund adjudication, not in determining assessable value. Because refund proceedings were separately pending and the Department had not challenged the valuation order on merits, the objection based on possible refund enrichment could not sustain the value loading. The enrichment argument was therefore treated as irrelevant to the valuation issue, and the appeal was not entertained. Case-Laws Customs Mon, 03 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90629