https://www.taxtmi.com/caselaws?id=33094 The judgment concluded that unjust enrichment applies to second-hand goods as their sale price includes elements of purchase cost, duties, and expenses. The reliance on the Chartered Accountant's certificate without supporting documents was deemed inadequate, especially due to reported loss of relevant records. The Commissioner (Appeals) erred in his decision, leading to orders being set aside, and cases remanded for a fresh decision by the original adjudicating authority. Revenue's appeals were allowed for remand. en-us Thu, 04 Dec 2008 00:00:00 +0530 Tue, 21 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33094 The judgment concluded that unjust enrichment applies to second-hand goods as their sale price includes elements of purchase cost, duties, and expenses. The reliance on the Chartered Accountant's certificate without supporting documents was deemed inadequate, especially due to reported loss of relevant records. The Commissioner (Appeals) erred in his decision, leading to orders being set aside, and cases remanded for a fresh decision by the original adjudicating authority. Revenue's appeals were allowed for remand. Case-Laws Customs Thu, 04 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33094