https://www.taxtmi.com/caselaws?id=84018 The court upheld the decision to deny the appellants' claim for pro rata abatement in duty on imported damaged goods under Section 22 of the Customs Act, 1962. The damage to the seamless carbon steel tubes occurred before warehousing and was not attributable to the appellants' negligence. The judgment emphasized the provisions for warehoused goods under Section 22(1)(c), requiring damage to be due to an accident not caused by the owner's fault. As the damage was not reported before warehousing and did not meet the criteria specified, the claim for abatement was rightfully rejected. en-us Wed, 15 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 12:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84018 The court upheld the decision to deny the appellants' claim for pro rata abatement in duty on imported damaged goods under Section 22 of the Customs Act, 1962. The damage to the seamless carbon steel tubes occurred before warehousing and was not attributable to the appellants' negligence. The judgment emphasized the provisions for warehoused goods under Section 22(1)(c), requiring damage to be due to an accident not caused by the owner's fault. As the damage was not reported before warehousing and did not meet the criteria specified, the claim for abatement was rightfully rejected. Case-Laws Customs Wed, 15 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84018