Custom SC Judgement Dated 22/05/2025 – Bank Guarantee encashment not duty payment, Unjust Enrichment doctrine inapplicable

Case of Patanjali Foods Limited vs Union of India, SC Judgement Dated 19th May 2025. The apex court held that arbitrary encashment of the bank guarantees cannot be treated as payment of duty or duty paid by a claimant. Thus, the doctrine of unjust enrichment or Section 27 of the Customs Act would not be applicable. 

(Link: SC Judgement Dated 22/05/2025)

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