https://www.taxtmi.com/caselaws?id=782597 The CESTAT Chennai rejected the appeal seeking refund of excess customs duty paid on imported components. Relying on SC precedent that self-assessment under the Customs Act constitutes an appealable assessment order, the Tribunal held that, as the importer had not challenged its own self-assessment within the statutory appeal period, a refund claim was not maintainable. It further held that amendment under Section 149 was impermissible because the requisite documentary evidence did not exist prior to clearance of the goods, and the request for amendment was made belatedly. Allowing post-appeal-period amendment would undermine the statutory appeal mechanism. The refund claim and appeal were therefore dismissed. en-us Thu, 27 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782597 The CESTAT Chennai rejected the appeal seeking refund of excess customs duty paid on imported components. Relying on SC precedent that self-assessment under the Customs Act constitutes an appealable assessment order, the Tribunal held that, as the importer had not challenged its own self-assessment within the statutory appeal period, a refund claim was not maintainable. It further held that amendment under Section 149 was impermissible because the requisite documentary evidence did not exist prior to clearance of the goods, and the request for amendment was made belatedly. Allowing post-appeal-period amendment would undermine the statutory appeal mechanism. The refund claim and appeal were therefore dismissed. Case-Laws Customs Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782597