https://www.taxtmi.com/caselaws?id=93319 The Tribunal allowed the refund claim of the appellant in a case concerning the classification of imported goods under Tariff Headings 7326.90, 7207.20, and 73.06. The goods, initially classified under 7326.90, were reassessed under 7216.90 by the Tribunal, granting the refund. Despite the general finality of assessments under the Customs Act, the Tribunal emphasized that the character of the goods, as evidenced by past import records, should guide reassessment and refund decisions, even if the goods were previously cleared by Customs authorities. en-us Tue, 22 Jul 1997 00:00:00 +0530 Wed, 09 Nov 2011 18:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93319 The Tribunal allowed the refund claim of the appellant in a case concerning the classification of imported goods under Tariff Headings 7326.90, 7207.20, and 73.06. The goods, initially classified under 7326.90, were reassessed under 7216.90 by the Tribunal, granting the refund. Despite the general finality of assessments under the Customs Act, the Tribunal emphasized that the character of the goods, as evidenced by past import records, should guide reassessment and refund decisions, even if the goods were previously cleared by Customs authorities. Case-Laws Customs Tue, 22 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93319