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of <h1>Section 22: Fair Duty Assessment on Damaged Imported Goods Under Customs Act 1962</h1> Section 22 of the Customs Act, 1962, addresses the abatement of duty on imported goods that are damaged or deteriorated. If goods are damaged before or during unloading, or after unloading but before examination, due to an accident not caused by the importer or their agents, the duty charged will be proportionate to the reduced value of the goods. The owner can choose to have the value determined by a customs officer or through a sale, with the sale proceeds considered the value. The provision ensures fair duty assessment based on the condition of goods.
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