1983 (2) TMI 305 - AT - Customs

Summary

The appellant imported 135 cases of Grease Tsiatim-203 from USSR and paid customs duty. They applied for a refund, claiming duty was payable only on 47 cases for the Air Force. The appeal was dismissed as the appellant failed to produce the invoice for the remaining 88 cases. The Tribunal upheld the dismissal, stating customs duty was paid for the entire consignment and the appellant failed to provide necessary documents. The appeal was dismissed.