Customs duty on damaged spare parts overturned on appeal, abatement granted under Customs Act

The Appellate Tribunal set aside the Customs Department's decision to collect duty on damaged spare parts at full value, ruling in favor of the appellants who had informed Customs of the damage. The appellants' request for abatement of duty under section 22 of the Customs Act was granted.

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The case involved the import of damaged spare parts. The Customs authorities collected duty on the full value despite damage noted in the Bill of Entry. The appellants requested abatement of duty under section 22 of the Customs Act, which was rejected. The Appellate Tribunal held that the appellants had informed Customs of the damage, obligating the Department to assess duty based on the reduced value. The impugned order was set aside, and the appeal was allowed in favor of the appellants.

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