https://www.taxtmi.com/caselaws?id=796995 Customs-duty refund issues include whether FOB value may be treated as cum-duty value, the applicability of the CBEC circular dated 10 November 2008, and the effect of a final assessment that was not challenged. The scope for correcting an assessment under Section 154 of the Customs Act is distinguished from reassessment under Section 17(4). These issues arise in considering whether a customs-duty refund can be determined after an assessment has attained finality. en-us Tue, 11 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796995 Customs-duty refund issues include whether FOB value may be treated as cum-duty value, the applicability of the CBEC circular dated 10 November 2008, and the effect of a final assessment that was not challenged. The scope for correcting an assessment under Section 154 of the Customs Act is distinguished from reassessment under Section 17(4). These issues arise in considering whether a customs-duty refund can be determined after an assessment has attained finality. Case-Laws Customs Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796995