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    <title>1997 (12) TMI 222 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal found the Assistant Commissioner&#039;s rejection of the refund claim for duty on damaged imported goods to be a violation of judicial discipline. The Tribunal emphasized the Department&#039;s responsibility to assess the damaged goods&#039; value for abatement purposes and directed the adjudicating authority to accept the value determined by the surveyor, granting the refund. The order was allowed, and a copy was forwarded to the Central Board of Excise and Customs for necessary action.</description>
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    <pubDate>Mon, 29 Dec 1997 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=87709</link>
      <description>The Tribunal found the Assistant Commissioner&#039;s rejection of the refund claim for duty on damaged imported goods to be a violation of judicial discipline. The Tribunal emphasized the Department&#039;s responsibility to assess the damaged goods&#039; value for abatement purposes and directed the adjudicating authority to accept the value determined by the surveyor, granting the refund. The order was allowed, and a copy was forwarded to the Central Board of Excise and Customs for necessary action.</description>
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      <pubDate>Mon, 29 Dec 1997 00:00:00 +0530</pubDate>
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