https://www.taxtmi.com/caselaws?id=337260 The Tribunal upheld the principle that a refund of Customs duty on imported goods cannot be granted if the original assessment was not challenged by the importer. The decision emphasized the importance of adhering to legal procedures and principles, citing the precedent set by the Hon'ble Apex Court in a previous case. The Tribunal allowed the appeal of the Revenue, highlighting the necessity of contesting the assessment when seeking a refund of Customs duty. en-us Fri, 02 Dec 2016 00:00:00 +0530 Fri, 06 Jan 2017 13:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337260 The Tribunal upheld the principle that a refund of Customs duty on imported goods cannot be granted if the original assessment was not challenged by the importer. The decision emphasized the importance of adhering to legal procedures and principles, citing the precedent set by the Hon'ble Apex Court in a previous case. The Tribunal allowed the appeal of the Revenue, highlighting the necessity of contesting the assessment when seeking a refund of Customs duty. Case-Laws Customs Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337260