https://www.taxtmi.com/caselaws?id=104874 The appeals by M/s. Priya Blue Industries and M/s. Kumar Steel (India) against the rejection of their refund claims for duties on old vessels imported for breaking were dismissed by the Tribunal. The Tribunal found the appeals not maintainable as the assessments on the Bill of Entry were finalized without any challenges filed against them, following the precedent set by a previous case. Therefore, the appeals were dismissed without considering the merits of the case. en-us Tue, 28 May 2002 00:00:00 +0530 Thu, 01 Mar 2012 16:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104874 The appeals by M/s. Priya Blue Industries and M/s. Kumar Steel (India) against the rejection of their refund claims for duties on old vessels imported for breaking were dismissed by the Tribunal. The Tribunal found the appeals not maintainable as the assessments on the Bill of Entry were finalized without any challenges filed against them, following the precedent set by a previous case. Therefore, the appeals were dismissed without considering the merits of the case. Case-Laws Customs Tue, 28 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104874