Unchallenged self-assessment bars duty recovery proceedings based on final Bills of Entry assessments.

Where Bills of Entry were self-assessed and those assessments were never challenged, duty recovery proceedings based on the same assessment were held not maintainable. The foundation assessment had attained finality, so issuing show cause notices to recover duty could not be sustained. On that basis, the Revenue's appeal failed and the order in favour of the respondent was upheld.

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Issues: Whether duty demand proceedings were sustainable when the assessments of the Bills of Entry had not been challenged.

Analysis: The Bills of Entry were self-assessed and the assessments were never put in challenge. In such circumstances, the attempt to recover duty by issuing show cause notices could not be sustained, because the foundation assessment had attained finality.

Conclusion: The demand proceedings were not sustainable in the absence of any challenge to the assessments of the Bills of Entry.

Final Conclusion: The Revenue's appeal fails and the order in favour of the respondent is upheld.

Ratio Decidendi: Where the assessment of imported goods has attained finality and remains unchallenged, duty recovery proceedings founded on that assessment are not maintainable.

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