https://www.taxtmi.com/caselaws?id=791387 A self-assessed Bill of Entry cannot be reopened through refund proceedings after clearance and expiry of the appeal period. Reassessment under Section 17 of the Customs Act, 1962 is confined to cases where verification, examination or testing shows that self-assessment was incorrect; it is not a mechanism for a fresh merits-based review after the assessment has gone unchallenged within limitation. Where the importer sought reassessment only after clearance, the refund claim was held not maintainable and could not disturb the final assessment. The request failed, and the assessment remained effective against the assessee. en-us Wed, 06 May 2026 00:00:00 +0530 Mon, 11 May 2026 09:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791387 A self-assessed Bill of Entry cannot be reopened through refund proceedings after clearance and expiry of the appeal period. Reassessment under Section 17 of the Customs Act, 1962 is confined to cases where verification, examination or testing shows that self-assessment was incorrect; it is not a mechanism for a fresh merits-based review after the assessment has gone unchallenged within limitation. Where the importer sought reassessment only after clearance, the refund claim was held not maintainable and could not disturb the final assessment. The request failed, and the assessment remained effective against the assessee. Case-Laws Customs Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791387