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.... S/Shri Willingdon Christian with Mayur Shroff, Advocates, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - Vide Order No. C-II/2851/99/WZB/C.II dated 1-11-99, the Tribunal dismissed the appeals filed by the Collector of Customs, Ahmedabad. The issue involved was whether the principle of unjust enrichment would apply where the goods were not sold by the importer but were capt....