https://www.taxtmi.com/caselaws?id=174084 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. en-us Thu, 27 Apr 2006 00:00:00 +0530 Tue, 29 Sep 2015 16:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174084 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. Case-Laws Customs Thu, 27 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174084