Final customs assessment bars indirect refund claim for excess duty on ship's bunkers without first challenging the bill of entry.

Refund of excess customs duty on ship's bunkers consumed during a coastal run was held not maintainable where the bill of entry had been finally assessed and no appeal was filed against that assessment. The assessment therefore attained finality, and the refund claim could not be entertained indirectly without first challenging the assessed bill of entry. The settled principle applied is that a party cannot seek refund as a substitute for contesting a final assessment.

---

---

Issues: Whether refund of excess customs duty paid on ship's bunkers consumed during a coastal run could be granted without challenging the finally assessed bill of entry.

Analysis: The bill of entry had been finally assessed and served on the appellant. The appellant did not file an appeal against that assessment. In the absence of a challenge to the assessed bill of entry, the assessment attained finality and the refund claim could not be entertained. The conclusion followed the settled position that refund cannot be claimed indirectly without first contesting the assessment.

Conclusion: The refund claim was not maintainable and the appeal failed.

---