https://www.taxtmi.com/caselaws?id=82855 The Tribunal dismissed the appellants' claim for a refund of duty paid on two damaged dumpers imported in S.K.D. condition. The rejection was based on non-compliance with Section 22 of the Customs Act for abatement of duty on damaged goods and lack of evidence of shortage under Section 13. The Tribunal held that the valuation of damaged goods must occur before clearance from customs control, rejecting arguments to the contrary. The appeal was dismissed in full, with no specific arguments raised regarding shortage. en-us Fri, 30 Sep 1983 00:00:00 +0530 Thu, 07 Jul 2011 17:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82855 The Tribunal dismissed the appellants' claim for a refund of duty paid on two damaged dumpers imported in S.K.D. condition. The rejection was based on non-compliance with Section 22 of the Customs Act for abatement of duty on damaged goods and lack of evidence of shortage under Section 13. The Tribunal held that the valuation of damaged goods must occur before clearance from customs control, rejecting arguments to the contrary. The appeal was dismissed in full, with no specific arguments raised regarding shortage. Case-Laws Customs Fri, 30 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82855