1986 (6) TMI 161 - AT - Customs

Summary

The appeals involved a claim for refund of customs duty on imported chemical intermediates due to contamination. The appellants claimed the goods were unfit for use after clearance. The tribunal rejected the claim citing that Section 22 of the Customs Act, 1962 did not apply once goods were cleared from customs control. The tribunal dismissed the appeals as the reduced value of damaged goods should have been established while under customs control.