Finality of customs assessment bars refund where exemption was not claimed in the Bill of Entry.

Refund of customs duty is not maintainable where the exemption notification benefit was not claimed in the Bill of Entry and the assessed Bill of Entry was not challenged. Once goods are cleared on the basis of the declaration made at assessment, the assessment attains finality unless put in issue by appeal. A later-produced supporting certificate does not cure the omission to claim the exemption before assessment or reopen a final assessment. On that basis, rejection of the refund claim was justified.

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Issues: Whether refund of customs duty was admissible when the benefit of the exemption notification was not claimed in the Bill of Entry and the assessed Bill of Entry was not challenged.

Analysis: The goods were cleared on the basis of the declaration made in the Bill of Entry, and the exemption benefit was not claimed at that stage. A subsequent refund claim based on production of a supporting certificate could not be entertained when the assessment had attained finality and was not put in issue by appeal. The reliance on a later-produced certificate did not cure the failure to claim the notification benefit before assessment.

Conclusion: The refund claim was not maintainable and the rejection of refund was justified.

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