https://www.taxtmi.com/caselaws?id=790936 Where Bills of Entry were self-assessed and those assessments were never challenged, duty recovery proceedings based on the same assessment were held not maintainable. The foundation assessment had attained finality, so issuing show cause notices to recover duty could not be sustained. On that basis, the Revenue's appeal failed and the order in favour of the respondent was upheld. en-us Tue, 27 Jan 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790936 Where Bills of Entry were self-assessed and those assessments were never challenged, duty recovery proceedings based on the same assessment were held not maintainable. The foundation assessment had attained finality, so issuing show cause notices to recover duty could not be sustained. On that basis, the Revenue's appeal failed and the order in favour of the respondent was upheld. Case-Laws Customs Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790936