https://www.taxtmi.com/caselaws?id=239271 The court refrained from interpreting Section 27 of the Customs Act, 1962, regarding ad hoc payments during investigations, referencing tribunal decisions. It upheld the admissibility of ad hoc payments made by the respondent, supported by a Chartered Accountant's certificate. The court found that the duty incidence was not transferred to consumers, dismissing the application of unjust enrichment. The factual correctness of the Chartered Accountant's certificate was validated, leading to the dismissal of the appeal and ordering the release of the deposit with interest to the respondent. en-us Wed, 23 Oct 2013 00:00:00 +0530 Thu, 05 May 2016 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239271 The court refrained from interpreting Section 27 of the Customs Act, 1962, regarding ad hoc payments during investigations, referencing tribunal decisions. It upheld the admissibility of ad hoc payments made by the respondent, supported by a Chartered Accountant's certificate. The court found that the duty incidence was not transferred to consumers, dismissing the application of unjust enrichment. The factual correctness of the Chartered Accountant's certificate was validated, leading to the dismissal of the appeal and ordering the release of the deposit with interest to the respondent. Case-Laws Customs Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239271