2009 (12) TMI 799

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.... ORDER The appellants herein had imported "Air Compressor with Line reactor" from USA on a high sea sale basis vide Bill of Entry dated 29-9-06 under the EPCG scheme. Duty and interest thereon were paid on assessment of the Bill of Entry on 7-11-06. On 17-11-06, at the time of second check, the appellants noticed that the compressor was not the one they had ordered; vide letter dated 15-12-06, ....

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....ustoms Act, 1962 which was dismissed on the ground that the assessment on the Bill of Entry was not challenged and the appeal, therefore, was time-barred. Hence this appeal. 2. I have heard both sides. Once the appellants came to know that the goods were not meant for them, they were required to challenge the assessment made on the Bill of Entry. This is the requirement of law. Therefore, ....