https://www.taxtmi.com/caselaws?id=166601 A refund and tariff reclassification claim will not succeed unless the claimant produces the foundational import documents and other evidence needed to correlate the supporting materials with the assessed goods. Where the Bill of Entry is not before the Tribunal and later-produced documents cannot be linked to the goods in question, the burden of substantiation remains unmet. The text also notes that sufficient opportunity had been given earlier to explain the goods and file support, but no adequate material was produced. On that record, the lower orders were left undisturbed and the claim was not entertained. en-us Thu, 01 Sep 1983 00:00:00 +0530 Sat, 11 Oct 2014 11:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166601 A refund and tariff reclassification claim will not succeed unless the claimant produces the foundational import documents and other evidence needed to correlate the supporting materials with the assessed goods. Where the Bill of Entry is not before the Tribunal and later-produced documents cannot be linked to the goods in question, the burden of substantiation remains unmet. The text also notes that sufficient opportunity had been given earlier to explain the goods and file support, but no adequate material was produced. On that record, the lower orders were left undisturbed and the claim was not entertained. Case-Laws Customs Thu, 01 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166601