https://www.taxtmi.com/caselaws?id=81572 The Tribunal upheld the decision of the lower authorities regarding the abatement in value of 1875 M. Tons of PVC Resin imported from Yugoslavia due to damage during the voyage. The appellants' claim for a 50% abatement was rejected, and the abatement was determined at 30% based on test reports showing 6.4% contamination. The Tribunal emphasized the significance of objective evidence in assessing damage under the Customs Act, dismissing the appeal and affirming the lower authorities' valuation of the damaged goods at a 30% abatement. en-us Mon, 30 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 15:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81572 The Tribunal upheld the decision of the lower authorities regarding the abatement in value of 1875 M. Tons of PVC Resin imported from Yugoslavia due to damage during the voyage. The appellants' claim for a 50% abatement was rejected, and the abatement was determined at 30% based on test reports showing 6.4% contamination. The Tribunal emphasized the significance of objective evidence in assessing damage under the Customs Act, dismissing the appeal and affirming the lower authorities' valuation of the damaged goods at a 30% abatement. Case-Laws Customs Mon, 30 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81572