https://www.taxtmi.com/caselaws?id=40564 The revisional limitation in Section 131(5) of the Customs Act applies to non-levy and short-levy, but not to an erroneous refund; a suo motu revision cancelling a refund already granted on appeal was therefore not time-barred. For countervailing duty, the relevant tariff test was whether the imported plate freezer was ordinarily sold as a ready assembled unit, not whether every component arrived together. On the stated record, the consignment answered that description, so the refund of countervailing duty was not justified and the assessment could stand. en-us Mon, 06 Nov 1978 00:00:00 +0530 Mon, 10 May 2010 15:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40564 The revisional limitation in Section 131(5) of the Customs Act applies to non-levy and short-levy, but not to an erroneous refund; a suo motu revision cancelling a refund already granted on appeal was therefore not time-barred. For countervailing duty, the relevant tariff test was whether the imported plate freezer was ordinarily sold as a ready assembled unit, not whether every component arrived together. On the stated record, the consignment answered that description, so the refund of countervailing duty was not justified and the assessment could stand. Case-Laws Customs Mon, 06 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40564