Tribunal Confirms Customs Duty Based on Current Value, Denies Refund Without Prior Appeal of Assessment Order.

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....Maintainability of Refund claim - Order of assessment was not challenged - the Tribunal upheld the department's action, stating that customs duty is to be charged based on the current value under the Customs Act, not the seizure value. The appellant's lack of challenge to the initial duty assessment in the form of an appeal was noted, with references to legal precedents emphasizing that a refund claim cannot stand without challenging the assessment order that became final.....