Revenue appeal allowed; cancellation of self-assessed bill of entry not permitted after Section 68(b) assessment under Customs Act

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....The HC allowed the revenue's appeal, setting aside the tribunal's order that had permitted cancellation of the self-assessed bill of entry for home consumption. It was held that under the Customs Act, once assessment under Section 68(b) is complete, the importer must pay duty and interest if goods remain beyond 90 days in the warehouse, and there is no provision for withdrawal or cancellation of the bill of entry except where title to goods is relinquished. The Court found the tribunal erred in not considering whether the proper officer could act on the cancellation request dated 08.10.2021 and misapplied relevant legal principles, including Section 46(5). The ruling affirmed that the request for cancellation was not maintainable, and the importer is obligated to clear goods on payment of duty and interest. Substantial questions of law were answered in favor of the revenue.....