COMMISSIONER OF CUSTOMS, NEW DELHI vs M/S. ORIENTAL EXPORTS, NEW DELHI — C.A. No. 4231/2001

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010081422001

Filing Date

03-May-2001

Registration No

C.A. No. 4231/2001

Diary Number

8142/2001

Order Date

27-Apr-2006

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 19-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.COMMISSIONER OF CUSTOMS, NEW DELHI

    Adv. P. PARMESWARAN

Respondent(s)

  1. 1.M/S. ORIENTAL EXPORTS, NEW DELHI

    Adv. M. P. DEVANATH

Case History

  1. Case disposedDisposed

  2. 27-Apr-2006

    ROP - of Main CaseView PDF

  3. 03-May-2001

    Case filed

    Registration No. C.A. No. 4231/2001

View Full Judgment
casestatus.in Summary

Case Summary: On April 27, 2006, the Supreme Court dismissed the Commissioner of Customs' appeals against M/s. Oriental Exports. The Court held that the doctrine of unjust enrichment does not apply to provisional customs assessments under Section 18 of the Customs Act, affirming the Tribunal's order and a binding three-Judge Bench precedent in CCE, Mumbai-II v. Allied Photographics India Ltd. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

High Courts District Courts
Search Another Case