Self-assessed customs assessment cannot be reopened through refund proceedings after limitation expires, absent verification-based reassessment.

A self-assessed Bill of Entry cannot be reopened through refund proceedings after clearance and expiry of the appeal period. Reassessment under Section 17 of the Customs Act, 1962 is confined to cases where verification, examination or testing shows that self-assessment was incorrect; it is not a mechanism for a fresh merits-based review after the assessment has gone unchallenged within limitation. Where the importer sought reassessment only after clearance, the refund claim was held not maintainable and could not disturb the final assessment. The request failed, and the assessment remained effective against the assessee.

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Issues: Whether a self-assessed Bill of Entry, after clearance of goods and expiry of the appeal period, could be reopened through a refund claim seeking reassessment on the ground of short shipment.

Analysis: The goods were cleared on the basis of the import documents then available, all of which reflected the same quantity. The proper officer's power under Section 17 of the Customs Act, 1962 to reassess is confined to cases where verification, examination or testing shows that self-assessment was not correctly done. In the present facts, the request for reassessment was made only after clearance and after a long delay, without any timely challenge to the original self-assessment. A refund claim cannot be used to carry out a fresh assessment on merits or to reopen an assessment that was not appealed within the prescribed period. The cited precedents on different facts, including amendment of shipping bills, did not assist the appellant.

Conclusion: The request for reassessment was not maintainable, and the refund claim could not reopen the self-assessed assessment. The issue is decided against the assessee and in favour of Revenue.

Final Conclusion: The appeal failed because the self-assessed assessment remained unchallenged within limitation and could not be disturbed through refund proceedings.

Ratio Decidendi: A self-assessed customs assessment, once acted upon and not challenged within the statutory appeal period, cannot be reopened through refund proceedings, and reassessment under Section 17 is available only within the statutory scheme of verification-based correction.

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