https://www.taxtmi.com/caselaws?id=106946 An unappealed assessment under a bill of entry attains finality, and its correctness cannot be questioned indirectly through a refund claim. Where the importer sought refund on the ground of alleged wrong customs classification, the Tribunal held that the proper remedy was to challenge the assessment in appeal, not to reopen it through refund proceedings. The refund claim was therefore not maintainable, and the appeal was rejected. en-us Tue, 02 Jul 2002 00:00:00 +0530 Fri, 16 Mar 2012 16:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106946 An unappealed assessment under a bill of entry attains finality, and its correctness cannot be questioned indirectly through a refund claim. Where the importer sought refund on the ground of alleged wrong customs classification, the Tribunal held that the proper remedy was to challenge the assessment in appeal, not to reopen it through refund proceedings. The refund claim was therefore not maintainable, and the appeal was rejected. Case-Laws Customs Tue, 02 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106946