https://www.taxtmi.com/caselaws?id=83418 A claim for abatement of duty on damaged imported goods under Section 22 of the Customs Act, 1962 must be examined on its true legal character, not treated as a refund claim for shortages. Where the importer shows that the consignment was surveyed after notice to the Customs House before payment of duty, and the record indicates receipt of intimation by the customs office, the claim merits reconsideration. Denial of an effective hearing also justified fresh adjudication. The impugned order was set aside and the matter remanded for de novo consideration after giving the importer an opportunity of hearing. en-us Wed, 17 Aug 1994 00:00:00 +0530 Wed, 13 Jul 2011 13:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83418 A claim for abatement of duty on damaged imported goods under Section 22 of the Customs Act, 1962 must be examined on its true legal character, not treated as a refund claim for shortages. Where the importer shows that the consignment was surveyed after notice to the Customs House before payment of duty, and the record indicates receipt of intimation by the customs office, the claim merits reconsideration. Denial of an effective hearing also justified fresh adjudication. The impugned order was set aside and the matter remanded for de novo consideration after giving the importer an opportunity of hearing. Case-Laws Customs Wed, 17 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83418