https://www.taxtmi.com/caselaws?id=236886 Duty paid on an assessed bill of entry under the import duty head is treated as duty payable on assessment, not as a mere pre-deposit, so a refund claim remains subject to the statutory limitation period and is time-barred if filed late. Absolute confiscation of spurious and prohibited imported goods does not extinguish the importer's liability to penalty where the importer's omission rendered the goods liable to confiscation, and responsibility cannot be avoided by attributing the transaction to indenting agents. The text also notes that part pre-deposit of the penalty was directed, with the balance stayed during appeal. en-us Thu, 23 Aug 2012 00:00:00 +0530 Wed, 11 Sep 2013 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236886 Duty paid on an assessed bill of entry under the import duty head is treated as duty payable on assessment, not as a mere pre-deposit, so a refund claim remains subject to the statutory limitation period and is time-barred if filed late. Absolute confiscation of spurious and prohibited imported goods does not extinguish the importer's liability to penalty where the importer's omission rendered the goods liable to confiscation, and responsibility cannot be avoided by attributing the transaction to indenting agents. The text also notes that part pre-deposit of the penalty was directed, with the balance stayed during appeal. Case-Laws Customs Thu, 23 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236886