TaxTMI 
TaxTMI 
2004 (3) TMI 229
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.... the books of account to rule out unjust enrichment. The appellants produced the following documents : (a) Sale Bill No. 2/97-98, dated 1-3-98. (b) Sale invoice Bill No. 1/97-98, dated 28-2-98 (c) SIL debit note dated 1-1-98 (d) Customs House Agent, M/s. Swen Agenies Pvt. Ltd. bill receipt. (e) Bill of exchange dated 3-1-98 (f) HDFC draft dated 4-2-98 (g) Bill of Entry along with purchase order, proforma invoices, commercial invoice, packing list, Airway bill and documents arrival notice dated 29-1-98. The Deputy Commissioner held as follows :- "Assessable value declared in the above Bill of Entry is Rs. 2,41,188/- but value adopted is Rs. 7,50,000/- Duty paid on the adopted assessable value is Rs. 3,51,751/-. Duty per pi....
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....62 the sales invoice should indicate the amount of duty which will form part of the sale price at which goods are to be sold; but the above sale invoices do not show the amount of duty. In this view of the matter D.C. held that in terms of Section 28D the duty amount of Rs. 35.18 per pc. shall be deemed to have been passed in full to the above buyers to whom the Electronic Brick Games were solid for Rs. 46/47 per pc. inclusive of the duty amount of Rs. 35.18 per pc. thereby the cost of the goods would be Rs. 10.82 per pc. to account for the loss stated to have been incurred buy the importer accordingly the Deputy Commissioner ordered refund arising out of the appellate order the credited to consumer welfare fund under Section 27 of the Act"....
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....its unjust enrichment. In achieving this objective there are conditions but some of the conditions may be substantive, mandatory and based on considerations of the policy and some others may merely belong to the area of procedure. It would be erroneous to attach equal importance to the non-observance of all conditions irrespective of the purpose they were intended to serve. The Supreme Court decision in Mangalore Chemicals - 1991 (55) E.L.T. 437 (S.C.) was cited to support this contention. (e) Directed the Appellant to produce the Income-tax Returns and the Balancesheets and to produce sales invoices for the same item before and after the present sales were effected, the party was unable to produce the same for good reasons which was comm....
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....estion of unjust enrichment the sale of imported goods been made by the importer. The cost of goods is a pure question of fact and profit and loss are to be determined consequently to the cost of the goods of import duties, especially on enhanced value would be a important component of costs. (d) Since the presumption raised by Sec. 28D of the Customs Act, 1962 is a rebuttable presumption of law and not conclusive merely because the documents of sale are not as per the provision of Section 28 DR it can't be presumed that whatever the appellants has recovered from his customer was first duty of customs and there-after his own costs. (e) Vide Final Order No. A/1198/2003-NB (SM), dated 3-10-2003 in the case of Mohan Sales (India), [200....