https://www.taxtmi.com/caselaws?id=31566 The Tribunal dismissed the Revenue's appeal and upheld the importer's refund claim for White Poppy Seeds. The Tribunal found that the duty paid on the enhanced value was akin to a deposit, not subject to the doctrine of unjust enrichment. Despite the Revenue's argument on passing the duty burden to customers, the Tribunal emphasized the acceptance of the declared value during provisional clearance, making the duty refundable. It concluded that the doctrine of unjust enrichment did not apply to provisional assessment, affirming the refund based on legal principles and precedents. en-us Fri, 01 Feb 2008 00:00:00 +0530 Fri, 18 Oct 2019 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31566 The Tribunal dismissed the Revenue's appeal and upheld the importer's refund claim for White Poppy Seeds. The Tribunal found that the duty paid on the enhanced value was akin to a deposit, not subject to the doctrine of unjust enrichment. Despite the Revenue's argument on passing the duty burden to customers, the Tribunal emphasized the acceptance of the declared value during provisional clearance, making the duty refundable. It concluded that the doctrine of unjust enrichment did not apply to provisional assessment, affirming the refund based on legal principles and precedents. Case-Laws Customs Fri, 01 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31566