Shipping Bill Assessment cannot be Challenged Without Final Order: CESTAT

Presidency Exports & Industries Limited Vs Commissioner of Customs (CESTAT Kolkata) Introduction: This article examines a crucial order by CESTAT Kolkata in the case of Presidency Exports & Industries Limited vs. Commissioner of Customs. The dispute revolves around the rejection of refund claims based on shipping bill assessments. The appellant challenges the rejection, citing discrepancies in the assessment process and the absence of a final order under Section 17 (5) of the Customs Act, 1962. Detailed Analysis: The appellant filed three refund claims, arguing that export duty was inc...