Judgment briefs
Supreme Court of India

/s Patanjali Foods Limited (Formerly known as M/s Ruchi Soya Industries Ltd.) v. Union of India & Ors.

Customs Act, 1962

Allowed
Court
Supreme Court of India
Decided
19 May 2025
Citation
[2025] 5 S.C.R. 2141
Case no.
CIVIL APPEAL No. 3833/2025
Bench
Abhay S. Oka, Ujjal Bhuyan

Issue for consideration

1. Whether encashment of bank guarantees furnished under court orders can be treated as “payment of duty” for the purpose of refund under Section 27 of the Customs Act? 2. Whether the doctrine of unjust enrichment apply through such encashment? 3. Whether the Department was right in encashing the guarantees when the civil appeals were pending before this Court?

Judgment PDF: /s Patanjali Foods Limited (Formerly known as M/s Ruchi Soya Industries Ltd.) v. Union of India & Ors.
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