https://www.taxtmi.com/caselaws?id=170425 The High Court clarified that the principles of unjust enrichment do not apply to redemption fine and penalty in the case of misdeclared exports. The Court emphasized the distinction between duty and fine/penalty under the Act, leading to the setting aside of the Commissioner (Appeals) order and allowing the appeal for the refund of redemption fine and penalty. en-us Tue, 16 Nov 2010 00:00:00 +0530 Wed, 27 May 2015 14:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170425 The High Court clarified that the principles of unjust enrichment do not apply to redemption fine and penalty in the case of misdeclared exports. The Court emphasized the distinction between duty and fine/penalty under the Act, leading to the setting aside of the Commissioner (Appeals) order and allowing the appeal for the refund of redemption fine and penalty. Case-Laws Customs Tue, 16 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170425