https://www.taxtmi.com/caselaws?id=83875 Refund of customs duty was denied because the importer did not substantiate that the spinnerettes were defective or that the shipment was a wrong supply with nil assessable value. The correspondence and surrounding circumstances did not show acceptance of any defect by the supplier, and the goods could not be treated as valueless merely because the importer found them unusable. A claim that the goods had no value to the importer was insufficient, by itself, to establish a nil customs value. The refund claim therefore failed. en-us Wed, 21 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83875 Refund of customs duty was denied because the importer did not substantiate that the spinnerettes were defective or that the shipment was a wrong supply with nil assessable value. The correspondence and surrounding circumstances did not show acceptance of any defect by the supplier, and the goods could not be treated as valueless merely because the importer found them unusable. A claim that the goods had no value to the importer was insufficient, by itself, to establish a nil customs value. The refund claim therefore failed. Case-Laws Customs Wed, 21 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83875