https://www.taxtmi.com/caselaws?id=80418 The Appellate Tribunal CEGAT, New Delhi allowed the appeal in favor of the appellants in a case concerning the denial of abatement from duty due to damage suffered by imported goods. The Tribunal found that the appellants had indeed reported the damage to Customs authorities before clearance, as evidenced by a certificate of examination and a Survey report. The Tribunal emphasized the importance of complying with procedural requirements under Section 22 of the Customs Act, 1962, and granted the appellants a re-appraisement of the goods and a refund based on the damage incurred during transit. en-us Fri, 12 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 16:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80418 The Appellate Tribunal CEGAT, New Delhi allowed the appeal in favor of the appellants in a case concerning the denial of abatement from duty due to damage suffered by imported goods. The Tribunal found that the appellants had indeed reported the damage to Customs authorities before clearance, as evidenced by a certificate of examination and a Survey report. The Tribunal emphasized the importance of complying with procedural requirements under Section 22 of the Customs Act, 1962, and granted the appellants a re-appraisement of the goods and a refund based on the damage incurred during transit. Case-Laws Customs Fri, 12 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80418