1986 (6) TMI 161

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..... K.L. Rekhi, Member (T)]. - A common issue is involved in these two appeals and they are, therefore, disposed of by this common order. 2. On hearing both sides, we observe that the appellants imported certain chemical intermediates. They paid the customs duty assessed and cleared the goods. Later on, they applied for refund of the duty paid contending that the goods had been contaminated in t .....

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..... the proper officer or by sale of the goods by the proper officer. Neither of these courses is possible once the goods have gone out of customs control. Secondly, Section 22 applies to imported goods . Imported goods , as defined in Section 2(25) of the act, specifically exclude goods which have been cleared for home consumption. The appellants ought to have established the extent of damage and .....

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