https://www.taxtmi.com/caselaws?id=433531 Deputy Commissioner lacks authority to re-assess imported goods under Section 17(5) after an order clearing goods for home consumption because cleared goods cease to be imported and dutiable; the limitation for issuing a demand under Section 28 runs from the date the proper officer clears the goods for home consumption. Where an assessment error exists, the remedy is to challenge the assessment before the Commissioner (Appeals); an assessment issued post-clearance is without authority and may be set aside, obviating the need to determine tariff classification. en-us Tue, 31 Jan 2023 00:00:00 +0530 Wed, 21 Jan 2026 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433531 Deputy Commissioner lacks authority to re-assess imported goods under Section 17(5) after an order clearing goods for home consumption because cleared goods cease to be imported and dutiable; the limitation for issuing a demand under Section 28 runs from the date the proper officer clears the goods for home consumption. Where an assessment error exists, the remedy is to challenge the assessment before the Commissioner (Appeals); an assessment issued post-clearance is without authority and may be set aside, obviating the need to determine tariff classification. Case-Laws Customs Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433531