https://www.taxtmi.com/caselaws?id=207015 Refund of customs duty is not maintainable where the exemption notification benefit was not claimed in the Bill of Entry and the assessed Bill of Entry was not challenged. Once goods are cleared on the basis of the declaration made at assessment, the assessment attains finality unless put in issue by appeal. A later-produced supporting certificate does not cure the omission to claim the exemption before assessment or reopen a final assessment. On that basis, rejection of the refund claim was justified. en-us Wed, 05 Oct 2011 00:00:00 +0530 Sat, 19 Nov 2011 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207015 Refund of customs duty is not maintainable where the exemption notification benefit was not claimed in the Bill of Entry and the assessed Bill of Entry was not challenged. Once goods are cleared on the basis of the declaration made at assessment, the assessment attains finality unless put in issue by appeal. A later-produced supporting certificate does not cure the omission to claim the exemption before assessment or reopen a final assessment. On that basis, rejection of the refund claim was justified. Case-Laws Customs Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207015