https://www.taxtmi.com/caselaws?id=85399 A refund claim based on reclassification of imported goods must be raised before clearance so customs officers can examine and verify the goods' description and classification. Where the claim is made only after the goods have been cleared and are no longer available for inspection, the factual basis for the lower classification cannot be tested and the claim is not established. On those facts, the refund claim was held not maintainable and was rejected. en-us Tue, 30 Jul 1996 00:00:00 +0530 Thu, 04 Aug 2011 17:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85399 A refund claim based on reclassification of imported goods must be raised before clearance so customs officers can examine and verify the goods' description and classification. Where the claim is made only after the goods have been cleared and are no longer available for inspection, the factual basis for the lower classification cannot be tested and the claim is not established. On those facts, the refund claim was held not maintainable and was rejected. Case-Laws Customs Tue, 30 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85399