1. Order-in-Appeal No. 50/91, dated 4-3-1991 setting aside the Order-in-Original dated 11-5-1990 elapsed the Assistant Collector of Customs, metropolis is challenged by the Department.

2. Respondent, engaged within the manufacture of watches, foreign a consignment of watch elements and conferred Bill of Entry dated 11-5-1990, Invoice and alternative documents and wanted clearance at the assessable price indicated in this. The consignment consisted of Crystals, Gaskets, ‘O’ Rings. Assistant Collector increased the worth of Crystals of 2 models from Japanese Yen twenty-two to Japanese Yen twenty-eight per unit and Japanese Yen thirty per unit severally. Respondent paid duty consequently and cleared the products. Thereafter, the respondent challenged this order before the Collector (Appeals) WHO put aside the loading useful created by the Assistant Collector and allowed the charm. Department is currently difficult the order of Collector (Appeals) on the only real ground that the order elapsed the Collector (Appeals) would lead to refund of excess duty paid that, in turn, would entail unjust enrichment of the appellant inasmuch because the advantage of duty can’t be passed on to the purchasers. it’s going to be noted that everyone the foreign elements had been captively consumed by the respondent within the manufacture of watches.

3. Meanwhile, the respondent filed refund claims that were fired originally by the Assistant Collector on the bottom of unjust enrichment and also the order was confirmed by the Collector (Appeals) and this order was put aside by the court and also the case was remanded to the Collector (Appeals) for contemporary call. Thereafter, the Collector (Appeals) put aside the order elapsed the Assistant Collector and allowed refund. This order conjointly was put aside by the court and also the case once more remanded to the Collector (Appeals). it’s explicit that the charm is even currently unfinished before the Collector (Appeals).

4. In considering whether or not declared price is to be accepted or loaded, the question of doable unjust enrichment cannot enter into the image. That question could arise in considering the refund claim, that is currently unfinished before the Collector (Appeals). Department has not challenged the order elapsed the Collector (Appeals) setting aside the loading useful created by the Assistant Collector on deserves.

5. we discover no ground to interfere and dismiss the charm.