Damage discount on transit-damaged goods must be reconsidered for assessable value deduction after fresh hearing.

A claim for damage discount on goods allegedly damaged in transit was examined as a deduction from assessable value. The earlier orders were set aside to the extent they rejected the discount claim, and the matter was remanded for fresh decision after granting a personal hearing. The operative effect was that the deduction issue remained open for reconsideration on the merits.

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Issues: Whether the claim for damage discount on goods allegedly damaged in transit was admissible for deduction in the assessable value.

Outcome: The earlier orders were set aside to the extent they disallowed the claim, and the matter was remanded for fresh decision after granting a personal hearing.

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