https://www.taxtmi.com/caselaws?id=436645 Post-clearance reassessment of a bill of entry is outside the proper officer's jurisdiction because goods cleared for home consumption cease to be imported and dutiable goods. A Deputy Commissioner therefore cannot reopen or review the original assessment after clearance, rendering such reassessment invalid. Refund under the Customs Act cannot be granted on the basis of an invalid reassessment; the importer must first obtain modification of the original bill of entry through appellate proceedings. Refund claims founded on the reassessment consequently fail. The principles concerning valuation and unjust enrichment do not arise where the claims are rejected on the jurisdictional defect. 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 Post-clearance reassessment of a bill of entry is outside the proper officer's jurisdiction because goods cleared for home consumption cease to be imported and dutiable goods. A Deputy Commissioner therefore cannot reopen or review the original assessment after clearance, rendering such reassessment invalid. Refund under the Customs Act cannot be granted on the basis of an invalid reassessment; the importer must first obtain modification of the original bill of entry through appellate proceedings. Refund claims founded on the reassessment consequently fail. The principles concerning valuation and unjust enrichment do not arise where the claims are rejected on the jurisdictional defect. Case-Laws Customs Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436645