https://www.taxtmi.com/caselaws?id=436645 The note addresses whether a Deputy Commissioner may review or reassess a customs assessment after goods have been permitted for home consumption. It applies the principle that assessment becomes final on clearance and that a specialised statutory power to review assessments is confined to the proper officer and to the time limits measured from the clearance order; consequently reassessment by the adjudicating authority after clearance is impermissible and any refund claim based on such reassessment is unsustainable. The effect is that proceedings reinstating assessment post-clearance are invalid and appeals on jurisdictional grounds are dismissed. en-us Thu, 13 Apr 2023 00:00:00 +0530 Wed, 21 Jan 2026 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436645 The note addresses whether a Deputy Commissioner may review or reassess a customs assessment after goods have been permitted for home consumption. It applies the principle that assessment becomes final on clearance and that a specialised statutory power to review assessments is confined to the proper officer and to the time limits measured from the clearance order; consequently reassessment by the adjudicating authority after clearance is impermissible and any refund claim based on such reassessment is unsustainable. The effect is that proceedings reinstating assessment post-clearance are invalid and appeals on jurisdictional grounds are dismissed. Case-Laws Customs Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436645