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<h1>Refund appeals denied for customs duty on damaged goods post-clearance under Customs Act.</h1> The appeals for refund of customs duty on contaminated chemical intermediates were dismissed by the tribunal as Section 22 of the Customs Act did not ... Customs - Abatement of duty - 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.