https://www.taxtmi.com/caselaws?id=370961 A final customs assessment on bills of entry, after examination and clearance of the goods, cannot be reopened through a fresh demand unless the department lawfully challenges that assessment. On the facts stated, no departmental appeal had been filed, so the assessment had attained finality and the demand was unsustainable. A separate allegation of suppression and misdeclaration also failed because the importer had filed invoices and related documents, the goods were physically examined, and no evidence showed non-disclosure or false description. The extended demand and penalty were therefore not supportable, and the appeal succeeded with consequential relief. en-us Fri, 15 Jun 2018 00:00:00 +0530 Tue, 27 Nov 2018 06:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370961 A final customs assessment on bills of entry, after examination and clearance of the goods, cannot be reopened through a fresh demand unless the department lawfully challenges that assessment. On the facts stated, no departmental appeal had been filed, so the assessment had attained finality and the demand was unsustainable. A separate allegation of suppression and misdeclaration also failed because the importer had filed invoices and related documents, the goods were physically examined, and no evidence showed non-disclosure or false description. The extended demand and penalty were therefore not supportable, and the appeal succeeded with consequential relief. Case-Laws Customs Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370961