https://www.taxtmi.com/caselaws?id=33857 HC allowed the petition in part, holding that authorities must assess imported goods according to statutory notifications and cannot retain customs duty paid by mistake or oversight when exemption applied. The Court directed respondents to amend original assessment orders; only after such amendment may the petitioner pursue a refund application, which will be decided per law. The claim for refund is not maintainable before modification of assessment. The question of unjust enrichment was left open for determination on a future refund application. One relief prayer was refused at this stage. en-us Tue, 16 Jun 2009 00:00:00 +0530 Wed, 03 Sep 2025 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33857 HC allowed the petition in part, holding that authorities must assess imported goods according to statutory notifications and cannot retain customs duty paid by mistake or oversight when exemption applied. The Court directed respondents to amend original assessment orders; only after such amendment may the petitioner pursue a refund application, which will be decided per law. The claim for refund is not maintainable before modification of assessment. The question of unjust enrichment was left open for determination on a future refund application. One relief prayer was refused at this stage. Case-Laws Customs Tue, 16 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33857