https://www.taxtmi.com/caselaws?id=74149 The appeal was dismissed as the Tribunal found insufficient evidence to support the claim of wrong supply by the appellants regarding stainless steel circles alleged to be scraps. The majority held that post-clearance documents were not reliable, and there was no conclusive evidence of the wrong supply at the time of import and clearance. The dissenting opinion suggested considering additional evidence, but the final decision upheld the lower authorities' denial of the refund claim. en-us Wed, 28 Dec 1988 00:00:00 +0530 Tue, 07 Jun 2011 10:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74149 The appeal was dismissed as the Tribunal found insufficient evidence to support the claim of wrong supply by the appellants regarding stainless steel circles alleged to be scraps. The majority held that post-clearance documents were not reliable, and there was no conclusive evidence of the wrong supply at the time of import and clearance. The dissenting opinion suggested considering additional evidence, but the final decision upheld the lower authorities' denial of the refund claim. Case-Laws Customs Wed, 28 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74149