https://www.taxtmi.com/caselaws?id=80108 A claim for exclusion of a 3% trade discount could not be reopened before the Tribunal because the Appellate Collector had already rejected that claim and no appeal was filed against that order. The earlier rejection had attained finality, so the Tribunal had no jurisdictional basis to reassess the duty issue in the later proceeding. The countervailing duty contention was also not pursued by the appellants, and therefore no live dispute remained for adjudication on that point. en-us Tue, 13 Jan 1987 00:00:00 +0530 Tue, 14 Jun 2011 18:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80108 A claim for exclusion of a 3% trade discount could not be reopened before the Tribunal because the Appellate Collector had already rejected that claim and no appeal was filed against that order. The earlier rejection had attained finality, so the Tribunal had no jurisdictional basis to reassess the duty issue in the later proceeding. The countervailing duty contention was also not pursued by the appellants, and therefore no live dispute remained for adjudication on that point. Case-Laws Customs Tue, 13 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80108