https://www.taxtmi.com/caselaws?id=45193 An unchallenged customs duty assessment was treated as having attained finality, so the levy could not be reopened at a belated stage after the petitioner had accepted the original demand. At the same time, because the exemption claim was still pending before the authorities and no final decision had been made, recovery steps were directed to remain in abeyance subject to a 50% deposit and further consideration of refund if exemption was ultimately allowed. The result was that the original levy was not disturbed, but conditional protection against recovery was granted until disposal of the exemption request. en-us Mon, 08 Feb 1999 00:00:00 +0530 Fri, 09 Jul 2010 11:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45193 An unchallenged customs duty assessment was treated as having attained finality, so the levy could not be reopened at a belated stage after the petitioner had accepted the original demand. At the same time, because the exemption claim was still pending before the authorities and no final decision had been made, recovery steps were directed to remain in abeyance subject to a 50% deposit and further consideration of refund if exemption was ultimately allowed. The result was that the original levy was not disturbed, but conditional protection against recovery was granted until disposal of the exemption request. Case-Laws Customs Mon, 08 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45193