Refund Claim Denied for Imported Mercedes Benz Under Customs Act Section 27; Assessment Order Challenge Required.

Rejection of refund claim under Section 27 of the Customs Act, 1962 - Mercedes Benz Car imported and cleared on assessment and payment of duty - claiming fulfilment of notification and relying on Board’s circular not relevant as there was non-challenge of assessment order made under Bill of Entry - AT .....

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