https://www.taxtmi.com/caselaws?id=72520 Section 22 of the Customs Act, 1962 permits abatement of customs duty only where damaged or deteriorated imported goods can be reappraised or sold while still under customs control. Once goods are cleared for home consumption and leave customs control, those statutory methods are unavailable, and the goods cease to fall within the relevant definition of imported goods under Section 2(25). Accordingly, a claim for refund or abatement cannot be maintained after clearance; the claim must be established while the goods remain under customs control. en-us Wed, 11 Jun 1986 00:00:00 +0530 Fri, 20 May 2011 11:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72520 Section 22 of the Customs Act, 1962 permits abatement of customs duty only where damaged or deteriorated imported goods can be reappraised or sold while still under customs control. Once goods are cleared for home consumption and leave customs control, those statutory methods are unavailable, and the goods cease to fall within the relevant definition of imported goods under Section 2(25). Accordingly, a claim for refund or abatement cannot be maintained after clearance; the claim must be established while the goods remain under customs control. Case-Laws Customs Wed, 11 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72520