https://www.taxtmi.com/caselaws?id=239817 Refund of Special Additional Duty under Notification No. 102/2007-Cus is a distinct post-import mechanism and cannot be denied merely because the importer did not challenge the bill of entry assessment or claim Notification No. 29/2010-Cus at import. The notification does not require re-assessment of the bill of entry, and refund depends on satisfaction of its own prescribed conditions. The absence of any Customs Act provision compelling an importer to avail a particular exemption supported this view, unlike the Central Excise regime. Revenue's objection based on non-challenge to assessment was therefore misplaced. en-us Mon, 23 Sep 2013 00:00:00 +0530 Wed, 03 Sep 2014 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239817 Refund of Special Additional Duty under Notification No. 102/2007-Cus is a distinct post-import mechanism and cannot be denied merely because the importer did not challenge the bill of entry assessment or claim Notification No. 29/2010-Cus at import. The notification does not require re-assessment of the bill of entry, and refund depends on satisfaction of its own prescribed conditions. The absence of any Customs Act provision compelling an importer to avail a particular exemption supported this view, unlike the Central Excise regime. Revenue's objection based on non-challenge to assessment was therefore misplaced. Case-Laws Customs Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239817