https://www.taxtmi.com/caselaws?id=117416 A final customs assessment of a Bill of Entry cannot be reopened for reclassification and higher duty unless the Revenue first challenges that assessment in accordance with law. The later departmental circular could not be applied retrospectively to completed clearances, because such circulars operate prospectively and cannot alter an already concluded assessment. On both issues, the position favoured the assessee, and the demand based on reopening the assessment and relying on the later circular was set aside. en-us Wed, 01 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 15:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117416 A final customs assessment of a Bill of Entry cannot be reopened for reclassification and higher duty unless the Revenue first challenges that assessment in accordance with law. The later departmental circular could not be applied retrospectively to completed clearances, because such circulars operate prospectively and cannot alter an already concluded assessment. On both issues, the position favoured the assessee, and the demand based on reopening the assessment and relying on the later circular was set aside. Case-Laws Customs Wed, 01 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117416