https://www.taxtmi.com/caselaws?id=73374 The Tribunal upheld the rejection of refund claims concerning concessional assessment under Customs Tariff Act, 1975, due to the goods being shipped after the license expiry. The appellants' argument of a grace period for license validity was dismissed as it was not raised in earlier proceedings, applying the principle of constructive res judicata. The Tribunal deemed the rejection of refund claims legally sustainable, emphasizing the importance of timely raising all relevant issues during legal proceedings to maintain finality of decisions. en-us Fri, 24 Jul 1987 00:00:00 +0530 Fri, 27 Jan 2012 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73374 The Tribunal upheld the rejection of refund claims concerning concessional assessment under Customs Tariff Act, 1975, due to the goods being shipped after the license expiry. The appellants' argument of a grace period for license validity was dismissed as it was not raised in earlier proceedings, applying the principle of constructive res judicata. The Tribunal deemed the rejection of refund claims legally sustainable, emphasizing the importance of timely raising all relevant issues during legal proceedings to maintain finality of decisions. Case-Laws Customs Fri, 24 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73374