COMNR. OF CUSTOMS, CHENNAI vs M/S. BORAX INDIA LTD. . — C.A. No. 3623 - 3628/2000

Case under Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010026992000

Filing Date

11-Feb-2000

Registration No

C.A. No. 3623 - 3628/2000

Diary Number

2699/2000

Order Date

09-Oct-2001

Document Type

ROP - of Main Case

Disposal Type

Disposed Off

Last updated 31-May-2026

Acts & Sections

Section XII-B

Petitioner(s)

  1. 1.COMNR. OF CUSTOMS, CHENNAI

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S. BORAX INDIA LTD. .

    Adv. V. BALACHANDRAN

Case History

  1. Case disposedDisposed

  2. 09-Oct-2001

    ROP - of Main CaseView PDF

  3. 11-Feb-2000

    Case filed

    Registration No. C.A. No. 3623 - 3628/2000

View Full Judgment
casestatus.in Summary

Case Summary The Supreme Court disposed of the Commissioner of Customs' appeals concerning the valuation of imported Borax Penta Hydrate Neobar and unjust enrichment claims. The Court upheld the Tribunal's decision on valuation but remanded the refund question for reconsideration under unjust enrichment principles established in *Union of India v. Solar Pesticides Pvt. Ltd.* (2000 (2) SCC 705), holding that unjust enrichment applies even to captively consumed goods. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

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