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          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.

          <h1>Abatement of duty on damaged goods: duty assessed proportionately based on post damage value and specified valuation methods.</h1> Abatement applies where imported or warehoused goods are damaged or deteriorated by an accident not due to the wilful act, negligence or default of the importer or owner, subject to satisfaction of the Assistant or Deputy Commissioner of Customs. Duty on such goods is charged proportionately: it bears the same ratio to the duty before damage as the value after damage bears to the value before damage. For valuation the owner may opt for assessment by the proper officer or sale by public auction or tender (or other consented manner), with gross sale proceeds deemed the value.

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