https://www.taxtmi.com/caselaws?id=166044 Customs duty refund was denied because the imported consignment had been cleared on payment of duty in the appellant's name, and no invoice or supporting document was produced to show that part of the goods belonged to another authority. The customs assessment was completed on the material before the authorities, and any later internal apportionment of the goods was held irrelevant to customs liability. Withholding the relevant invoice justified an adverse presumption against the appellant, so the refund claim was rejected and the earlier orders were upheld. en-us Tue, 01 Feb 1983 00:00:00 +0530 Sat, 23 Aug 2014 15:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166044 Customs duty refund was denied because the imported consignment had been cleared on payment of duty in the appellant's name, and no invoice or supporting document was produced to show that part of the goods belonged to another authority. The customs assessment was completed on the material before the authorities, and any later internal apportionment of the goods was held irrelevant to customs liability. Withholding the relevant invoice justified an adverse presumption against the appellant, so the refund claim was rejected and the earlier orders were upheld. Case-Laws Customs Tue, 01 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166044