https://www.taxtmi.com/caselaws?id=2126 The court allowed exemptions subject to exceptions, condoned the appeal filing delay, and disposed of the appeal. The Assessee challenged incorrect customs duty assessment on a Bill of Entry but was denied a refund by customs authorities. Despite citing legal precedents, the court rejected the appeal, emphasizing that refund claims are not valid without challenging the assessment order. Relying on Supreme Court decisions, the court dismissed the appeal, affirming the rejection based on established legal precedents and lack of merit in the Assessee's arguments. en-us Tue, 06 Nov 2007 00:00:00 +0530 Thu, 24 Apr 2008 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2126 The court allowed exemptions subject to exceptions, condoned the appeal filing delay, and disposed of the appeal. The Assessee challenged incorrect customs duty assessment on a Bill of Entry but was denied a refund by customs authorities. Despite citing legal precedents, the court rejected the appeal, emphasizing that refund claims are not valid without challenging the assessment order. Relying on Supreme Court decisions, the court dismissed the appeal, affirming the rejection based on established legal precedents and lack of merit in the Assessee's arguments. Case-Laws Customs Tue, 06 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2126