Finality of unchallenged customs assessment bars indirect challenge through refund claim on classification dispute.

An unappealed assessment under a bill of entry attains finality, and its correctness cannot be questioned indirectly through a refund claim. Where the importer sought refund on the ground of alleged wrong customs classification, the Tribunal held that the proper remedy was to challenge the assessment in appeal, not to reopen it through refund proceedings. The refund claim was therefore not maintainable, and the appeal was rejected.

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Issues: Whether a refund claim could be used to challenge the customs classification adopted in the unappealed assessment of the bill of entry.

Analysis: The refund claim was founded on the contention that the imported goods were wrongly classified by the Revenue. The assessment under the bill of entry had not been appealed against. Where an appealable adjudication order has attained finality because the statutory appeal remedy was not exercised, its correctness cannot later be questioned indirectly through a refund application.

Conclusion: The refund claim was not maintainable to dispute the classification in the unchallenged assessment, and the appeal was rejected.

Ratio Decidendi: An unchallenged appealable assessment order attains finality and its correctness cannot be assailed indirectly by a subsequent refund claim.

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