ALL INDIA GLASS MANUFACTURERS' FEDERATION,NEW DELHI vs COLLECTOR OF CUSTOMS, BOMBAY

The Supreme Court held that under Section 22 of the Customs Act, 1962, a refund of customs duty cannot be claimed solely based on the subsequent discovery of inferior quality goods after clearance. The Court emphasized that the assessment of value at the time of clearance is final unless it is proven that the goods were damaged or deteriorated before or during unloading. The appeal for refund was dismissed as the appellant failed to demonstrate that the goods were sub-standard at the time of importation, thus establishing that no remission or re-assessment was permissible under the law.