https://www.taxtmi.com/caselaws?id=153968 The appeal before the Commissioner (Appeals) was dismissed as time-barred due to a delay in challenging the assessment on the Bill of Entry for imported goods under the EPCG scheme. The appellants' request for cancellation of the Bill of Entry, recredit of EPCG license, and refund of customs duty was rejected by Customs authorities. The judge emphasized the legal obligation to challenge assessments promptly and ruled that the appeal, filed beyond the statutory time limit, could not be condoned. The judgment highlights the importance of adhering to timelines in customs matters and clarifies the requirements for seeking corrections or amendments to the Bill of Entry under the Customs Act. en-us Fri, 18 Dec 2009 00:00:00 +0530 Fri, 02 Aug 2013 12:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153968 The appeal before the Commissioner (Appeals) was dismissed as time-barred due to a delay in challenging the assessment on the Bill of Entry for imported goods under the EPCG scheme. The appellants' request for cancellation of the Bill of Entry, recredit of EPCG license, and refund of customs duty was rejected by Customs authorities. The judge emphasized the legal obligation to challenge assessments promptly and ruled that the appeal, filed beyond the statutory time limit, could not be condoned. The judgment highlights the importance of adhering to timelines in customs matters and clarifies the requirements for seeking corrections or amendments to the Bill of Entry under the Customs Act. Case-Laws Customs Fri, 18 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153968