No Unjust Enrichment and Passing Burden of Customs Duty arise when goods are in use: Calcutta HC

The Calcutta High Court has held that there is no unjust enrichment and passing burden of customs duty arises when goods are in use
Calcutta High Court - Customs Duty - Passing Burden of Customs Duty - taxscan

The Calcutta High Court has held that there is no unjust enrichment and passing burden of customs duty arises when goods are in use. It was contended that the bar of unjust enrichment is not applicable if the claim arises on finalization of provisional assessment and in this regard, Section 18 of the Act was…

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