https://www.taxtmi.com/caselaws?id=85301 The Tribunal upheld the Collector (Appeals)'s decision to grant a rebate to the respondent under Section 22 of the Customs Act, 1962. The respondent's claim for refund of proportionate duty based on a survey conducted after clearance was initially rejected by the Assistant Collector but allowed on appeal. The Tribunal emphasized the Customs Department's duty to assess damaged goods under Section 22(3) and accepted the survey report's value determination. The survey conducted by the insurer's surveyors, despite not informing Customs Officers, was deemed reliable. The Tribunal dismissed the appeal and granted the rebate claimed by the respondent. en-us Fri, 29 Mar 1996 00:00:00 +0530 Thu, 04 Aug 2011 10:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85301 The Tribunal upheld the Collector (Appeals)'s decision to grant a rebate to the respondent under Section 22 of the Customs Act, 1962. The respondent's claim for refund of proportionate duty based on a survey conducted after clearance was initially rejected by the Assistant Collector but allowed on appeal. The Tribunal emphasized the Customs Department's duty to assess damaged goods under Section 22(3) and accepted the survey report's value determination. The survey conducted by the insurer's surveyors, despite not informing Customs Officers, was deemed reliable. The Tribunal dismissed the appeal and granted the rebate claimed by the respondent. Case-Laws Customs Fri, 29 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85301