2001 (12) TMI 298

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..... , Member (T)]. - In this appeal filed by M/s. National Engineering Industries Ltd., the issue involved is whether refund of Customs duty is available to them without challenging the assessment made in the Bill of Entry. 2. Shri K.K. Anand, ld. Advocate, submitted that they had imported rubber seals from Japan which was classified under sub-heading 4016.93 of the first Schedule to the Customs .....

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..... 4. We have considered the submissions of the both the sides. It is not disputed by the appellants that the Bill of Entry was assessed classifying the rubber seals under sub heading 4016.93 of the Customs Tariff Act and no appeal against the said classification was ever filed by the appellants. The Supreme Court in the case of Flock India, relied upon by the Commissioner (Appeals), has held in a .....

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