Customs duty abatement for damaged imported goods depends on reduced value and accident-based loss conditions. Abatement of customs duty applies to imported goods shown to have been damaged or deteriorated before or during unloading in India, or in specified cases after unloading but before examination, where the damage resulted from an accident not caused by the wilful act, negligence or default of the importer, owner, employee or agent. Duty is reduced in proportion to the diminished value of the goods, and the value may be determined by the proper officer or by sale of the goods, with the sale proceeds treated as value.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs duty abatement for damaged imported goods depends on reduced value and accident-based loss conditions.
Abatement of customs duty applies to imported goods shown to have been damaged or deteriorated before or during unloading in India, or in specified cases after unloading but before examination, where the damage resulted from an accident not caused by the wilful act, negligence or default of the importer, owner, employee or agent. Duty is reduced in proportion to the diminished value of the goods, and the value may be determined by the proper officer or by sale of the goods, with the sale proceeds treated as value.
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