https://www.taxtmi.com/caselaws?id=427122 The Tribunal upheld the impugned order, citing the finality of self-assessment under the Customs Act. It emphasized the necessity of modification through appeal for refund sanctioning, due to inconclusive evidence regarding the quantity of goods imported compared to the Bill of Lading. The appellant's claim for a refund based on excess duty paid was rejected, as the documents did not definitively prove short landing of goods. The Tribunal clarified the distinction between remission of duty and refund claims, ultimately ruling against the appellant's refund request. en-us Tue, 30 Aug 2022 00:00:00 +0530 Thu, 01 Sep 2022 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427122 The Tribunal upheld the impugned order, citing the finality of self-assessment under the Customs Act. It emphasized the necessity of modification through appeal for refund sanctioning, due to inconclusive evidence regarding the quantity of goods imported compared to the Bill of Lading. The appellant's claim for a refund based on excess duty paid was rejected, as the documents did not definitively prove short landing of goods. The Tribunal clarified the distinction between remission of duty and refund claims, ultimately ruling against the appellant's refund request. Case-Laws Customs Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427122