https://www.taxtmi.com/caselaws?id=766959 Final assessment of Bills of Entry cannot be reopened through a fresh show-cause notice or reclassification exercise unless the assessment is first challenged and set aside in accordance with law. Where the Bills of Entry had been finally assessed and were not provisional, they attained finality, and the Revenue could not bypass that finality by initiating collateral proceedings to recover differential duty. Applying that principle, the fresh proceedings were unsustainable because the assessed Bills of Entry had not been appealed against or otherwise disturbed, and the impugned order was set aside in favour of the assessee. en-us Wed, 05 Mar 2025 00:00:00 +0530 Fri, 07 Mar 2025 08:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766959 Final assessment of Bills of Entry cannot be reopened through a fresh show-cause notice or reclassification exercise unless the assessment is first challenged and set aside in accordance with law. Where the Bills of Entry had been finally assessed and were not provisional, they attained finality, and the Revenue could not bypass that finality by initiating collateral proceedings to recover differential duty. Applying that principle, the fresh proceedings were unsustainable because the assessed Bills of Entry had not been appealed against or otherwise disturbed, and the impugned order was set aside in favour of the assessee. Case-Laws Customs Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766959