Current Legal Update

Section 27 of the Customs Act and the Doctrine of Unjust Enrichment Examined in Patanjali Foods Ltd. v. Union of India

In Patanjali Foods Ltd. v. Union of India, the Supreme Court held that encashment of a bank guarantee is not equivalent to payment of customs duty under Section 27. Therefore, the doctrine of unjust enrichment does not apply, and the government must refund amounts secured through such guarantees without demanding compliance with refund procedures.

Current Legal Update

Why Gujarat High Court Cited Pink Floyd in their Judgement?

The Gujarat High Court’s citation of Pink Floyd in its judgment serves as a poignant reminder of the detrimental effects of bureaucratic delays on justice delivery. By quashing the decade-old show-cause notices, the court upheld the principles of timely adjudication and accountability. This decision not only addresses the individual complaints of Rohan Dyes and Intermediates Limited but also establishes a precedent focusing on the need for expeditious action in legal and administrative cases. The synthesis of cultural aspects with legal argumentation in this case indicates the judiciary’s creative response to solving issues of long-standing nature in the legal system.