https://www.taxtmi.com/caselaws?id=260149 An importer could not claim preferential duty under Notification No. 26/2000-Cus by way of refund after the goods had been finally assessed and cleared without seeking the benefit at import. The notification was conditional and required satisfaction of the prescribed requirements before clearance. Because the Bill of Entry was assessed, duty paid, and the assessment attained finality, the importer could not use a refund claim to reopen the concluded assessment in the absence of any challenge to the assessment order. The appeal was dismissed and the order below was upheld. en-us Thu, 19 Feb 2015 00:00:00 +0530 Wed, 03 Jun 2015 06:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260149 An importer could not claim preferential duty under Notification No. 26/2000-Cus by way of refund after the goods had been finally assessed and cleared without seeking the benefit at import. The notification was conditional and required satisfaction of the prescribed requirements before clearance. Because the Bill of Entry was assessed, duty paid, and the assessment attained finality, the importer could not use a refund claim to reopen the concluded assessment in the absence of any challenge to the assessment order. The appeal was dismissed and the order below was upheld. Case-Laws Customs Thu, 19 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260149