https://www.taxtmi.com/caselaws?id=1359 A reassessment request for Bills of Entry was treated as maintainable where the imported machines were found to be computer-controlled HTHP yarn dyeing machines covered by the nil CVD exemption. The assessment had been made by a customs officer subordinate to the Assistant Commissioner without endorsement by the Assistant Commissioner, and the Board circular treated such a subordinate assessment as not finally appealable. In that setting, the plea that the assessment had become final could not defeat examination of the importer's claim. The matter was remitted for fresh consideration by the assessing authority on merits, including deletion of the EPCG-related endorsement in light of the exemption benefit. en-us Mon, 05 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1359 A reassessment request for Bills of Entry was treated as maintainable where the imported machines were found to be computer-controlled HTHP yarn dyeing machines covered by the nil CVD exemption. The assessment had been made by a customs officer subordinate to the Assistant Commissioner without endorsement by the Assistant Commissioner, and the Board circular treated such a subordinate assessment as not finally appealable. In that setting, the plea that the assessment had become final could not defeat examination of the importer's claim. The matter was remitted for fresh consideration by the assessing authority on merits, including deletion of the EPCG-related endorsement in light of the exemption benefit. Case-Laws Customs Mon, 05 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1359