https://www.taxtmi.com/caselaws?id=274927 The High Court upheld the Tribunal's decision in a case involving the classification of imported Operation Theatre Lamps for duty calculation. The respondent's burden of proof regarding duty incidents not being passed on to consumers was deemed discharged through a certificate from a Chartered Accountant. The Tribunal's decision, supported by a Madras High Court judgment, held that the concept of unjust enrichment did not apply to the import of capital goods. Consequently, the High Court found no illegality in the Tribunal's decision and dismissed the appeal, affirming the classification under CTH 8539.29 for duty calculation. en-us Mon, 06 Nov 2017 00:00:00 +0530 Tue, 11 Sep 2018 08:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274927 The High Court upheld the Tribunal's decision in a case involving the classification of imported Operation Theatre Lamps for duty calculation. The respondent's burden of proof regarding duty incidents not being passed on to consumers was deemed discharged through a certificate from a Chartered Accountant. The Tribunal's decision, supported by a Madras High Court judgment, held that the concept of unjust enrichment did not apply to the import of capital goods. Consequently, the High Court found no illegality in the Tribunal's decision and dismissed the appeal, affirming the classification under CTH 8539.29 for duty calculation. Case-Laws Customs Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274927