Reduced-value customs assessment for damaged imports applies once damage is reported to Customs under section 22.

Imported goods damaged before clearance were eligible for assessment on reduced value under section 22 of the Customs Act, 1962, because the importer's duty was only to satisfy Customs that the goods were damaged. The text states that no further procedure is prescribed by the section and no additional regulatory requirement was shown. A note in the Bill of Entry informing Customs of the damage was sufficient to trigger section 22, and any survey or detailed endorsement was for the Department to arrange. The claim for abatement of duty was therefore allowable.

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Issues: Whether imported goods damaged before clearance were entitled to assessment on the reduced value under section 22 of the Customs Act, 1962, and whether the importer had to follow any procedure beyond reporting the damage.

Analysis: Section 22 requires only that the importer satisfy the Customs authority that the goods were damaged. No further procedure is prescribed by the section, and no statutory regulations were shown to impose any additional requirement. The importer's note in the Bill of Entry informing Customs of the damage was sufficient to trigger assessment under section 22. Once such damage is reported, the goods are to be charged to duty in accordance with sub-sections (2) and (3) on the reduced value. Any survey or detailed endorsement was a matter for the Department to arrange, and the importer could not be faulted for the Department's omission.

Conclusion: The claim for abatement of duty was allowable and the damaged goods had to be assessed on reduced value under section 22.

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