Direction to Credit Customs Refund allowed to Consumer Welfare Fund based on unjust Enrichment without providing Opportunity to Hearing: Delhi HC Remands Matter [Read Order]
The court remitted the matter to the competent authority for re-adjudication of the issue of alleged unjust enrichment and appropriation of the amount in the Consumer Welfare Fund in terms of Section 27 (2) of the Customs Act 1962
The Delhi High Court observed that the direction to credit customs refund allowed to consumer welfare fund based on unjust enrichment without providing an opportunity for a hearing is invalid and remanded the matter to the competent authority. M/S Optiemus Infracom Limited, the Petitioner challenged the impugned orders in original whereby the Principal Commissioner of Customs…
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