CESTAT Rejects Refund Claim as Self-Assessed Bill of Entry Was Never Challenged

Merck Life Science Pvt. Ltd. Vs Chief Commissioner of Customs (CESTAT Bangalore) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore dismissed an appeal filed against an order rejecting reassessment of a Bill of Entry and consequential refund claim arising from alleged short shipment of imported goods. The appellant had imported goods through Bill of Entry No. 2334134 dated 08.03.2019 and self-assessed customs duty under the Risk Management System (RMS). Based on the invoice and packing list showing 30 units of the imported goods, customs duty amounting to Rs. 54,15,162/...