LIVING MEDIA INDIA LTD. AND ANR. ETC. versus UNION OF INDIA AND ORS.

LIVING MEDIA INDIA LTD. AND ANR. ETC. versus UNION OF INDIA AND ORS.

Where the cost of production of magazines exceeded retail sale price and the loss was compensated by advertisement income, and the petitioners’ statements remain uncontroverted, the petitioners are entitled to unconditional refund of excess customs duty paid over 15% ad valorem during 1.3.1989 to 24.1.1990, not subject to the principle of unjust enrichment; no interest is payable on the refund as it arises from settlement.

Parties
Petitioner: Living Media India Ltd.; Respondent: Union of India; Petitioner: Dr. V. Gauri Shankar; Petitioner: Kailash Vasdev; Petitioner: K.V. Mohan; Petitioner: P.R. Seetharaman; Respondent: A. Subba Rao
Jurisdiction
India
Judgment Date
28 October 1998
Procedural Posture
Writ Petition / Final Disposition
Outcome
writ petitions disposed
Legal Topics
Refund of Customs Duty, Interest on Refund, Notification Validity, Unjust Enrichment
Constitutional Law Customs Law Refund of Customs Duty Interest on Refund Notification Validity Unjust Enrichment

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Parties

Living Media India Ltd.

Petitioner

Union of India

Respondent

Dr. V. Gauri Shankar

Petitioner

Kailash Vasdev

Petitioner

K.V. Mohan

Petitioner

P.R. Seetharaman

Petitioner

A. Subba Rao

Respondent

Procedural Posture

Writ Petition / Final Disposition

Legal Issues

  1. 1 Whether petitioners are entitled to refund of excess customs duty paid over 15% ad valorem for glazed newsprint imported between 1.3.1989 and 24.1.1990.
  2. 2 Whether petitioners are entitled to interest on refunded amount.
  3. 3 Whether the principle of unjust enrichment applies to refund in these cases.

Ratio Decidendi

Where the cost of production of magazines exceeded retail sale price and the loss was compensated by advertisement income, and the petitioners’ statements remain uncontroverted, the petitioners are entitled to unconditional refund of excess customs duty paid over 15% ad valorem during 1.3.1989 to 24.1.1990, not subject to the principle of unjust enrichment; no interest is payable on the refund as it arises from settlement.

Court Disposition

writ petitions disposed

Orders

  • Respondents entitled to levy and recover customs duty only to the extent of 15% ad valorem on glazed newsprint imported/cleared during 1.3.89 to 24.1.90.
  • Respondents to refund excess customs duty over 15% ad valorem for the relevant period within three months without insisting any affidavit on unjust enrichment.