1996 (7) TMI 240

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....]. - This appeal is directed against order in appeal dated 10-3-1988 passed by the Collector of Customs (Appeals). 2. The appellants declared the goods imported as pump assembly for I.C.P. engine. The goods were accordingly assessed under heading 8413.30 @ 100% + 40% Adv. + 15% c.v. The appellants paid duty and got the goods released. They subsequently however, filed a refund claim on the ....

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....that the claim was rejected by lower authorities on the ground that the goods could not be verified since the goods were no longer available for examination. It is seen that even at the time of clearance the appellants had not made any such claim. Once goods are removed from the customs area, such claim obviously could not be verified. Any such claim had to be made before the clearance of goods so....