https://www.taxtmi.com/caselaws?id=220852 The appeal was allowed, and the impugned orders were set aside. The Tribunal held that the doctrine of unjust enrichment does not apply to cash securities deposited for project imports under specific schemes. It clarified that Section 27(2) of the Customs Act, 1962, concerning duty and interest, does not extend to cash securities. The judgment emphasized the significance of following circulars and guidelines issued by relevant authorities to determine financial obligations in customs matters. en-us Fri, 29 Jun 2012 00:00:00 +0530 Wed, 08 May 2013 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220852 The appeal was allowed, and the impugned orders were set aside. The Tribunal held that the doctrine of unjust enrichment does not apply to cash securities deposited for project imports under specific schemes. It clarified that Section 27(2) of the Customs Act, 1962, concerning duty and interest, does not extend to cash securities. The judgment emphasized the significance of following circulars and guidelines issued by relevant authorities to determine financial obligations in customs matters. Case-Laws Customs Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220852