https://www.taxtmi.com/caselaws?id=121801 The Tribunal upheld the dismissal of the appeal regarding the assessment of a Bill of Entry for imported goods without considering discounts claimed by the party. The Tribunal found the Memorandum of Understanding (MoU) submitted by the appellants unreliable as it was not presented before the assessing authority. As no proper refund claim was filed initially, the Tribunal concluded that no basis for reassessment or refund existed, affirming the lower appellate authority's decision. The appeal was dismissed on 18-6-2007. en-us Mon, 18 Jun 2007 00:00:00 +0530 Mon, 06 Aug 2012 14:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121801 The Tribunal upheld the dismissal of the appeal regarding the assessment of a Bill of Entry for imported goods without considering discounts claimed by the party. The Tribunal found the Memorandum of Understanding (MoU) submitted by the appellants unreliable as it was not presented before the assessing authority. As no proper refund claim was filed initially, the Tribunal concluded that no basis for reassessment or refund existed, affirming the lower appellate authority's decision. The appeal was dismissed on 18-6-2007. Case-Laws Customs Mon, 18 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121801