Section 177A, The Customs Regu- Citation

Any person, desiring to obtain a refund of the dutypaid on any imported goods found to be not in accordance with contract or warranty, shall submit to the proper officer an application therefor in the Form C 58, and shall produce such evidence as the· Comptroller may require in support of the application. The Comptroller may, subject to such conditions as he shall see fit to impose, allow refund of the whole or part of the duty paid. ·