https://www.taxtmi.com/caselaws?id=782841 CESTAT Kolkata allowed the assessee's appeal and set aside the impugned demand of Safeguard Duty. It held that earlier re-assessments and self-assessments of Bills of Entry, where no Safeguard Duty was levied, had attained finality, as the department neither challenged those orders nor the removal of the safeguard-duty flag in the system. Relying on precedent that any challenge to assessment, including self-assessment, must be through appeal, the Tribunal held that Revenue was bound to file appeals before the Commissioner (Appeals) if aggrieved. Having failed to do so, Revenue could not reopen concluded assessments, rendering the confirmed demand unsustainable. en-us Wed, 26 Nov 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782841 CESTAT Kolkata allowed the assessee's appeal and set aside the impugned demand of Safeguard Duty. It held that earlier re-assessments and self-assessments of Bills of Entry, where no Safeguard Duty was levied, had attained finality, as the department neither challenged those orders nor the removal of the safeguard-duty flag in the system. Relying on precedent that any challenge to assessment, including self-assessment, must be through appeal, the Tribunal held that Revenue was bound to file appeals before the Commissioner (Appeals) if aggrieved. Having failed to do so, Revenue could not reopen concluded assessments, rendering the confirmed demand unsustainable. Case-Laws Customs Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782841