Unchallenged reassessment supports customs refund and bars treating the sanction as erroneous.

Refund of Additional Customs Duty was treated as consequential to a re-assessment of the bill of entry that remained unchallenged. Once the reassessment order stood undisturbed, the later grant of refund merely gave effect to that operative determination, and it could not be treated as erroneous on the ground that the Revenue had not separately disputed the reassessment. The proper course for the Revenue, if aggrieved, was to challenge the reassessment order itself. The refund order was therefore upheld and the Revenue's challenge failed.

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Issues: Whether refund of Additional Customs Duty could be denied when the bill of entry had been re-assessed and the reassessment order had remained unchallenged.

Analysis: The refund was granted after re-assessment of the bill of entry, and the record showed that the Revenue was aware of that re-assessment. Once the reassessment order remained undisturbed, the subsequent sanction of refund was only giving effect to that order. If the Revenue was aggrieved by the reassessment, the proper course was to challenge that order.

Conclusion: The refund could not be termed erroneous in the absence of any challenge to the reassessment order.

Final Conclusion: The order allowing refund was upheld and the Revenue's challenge failed.

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