https://www.taxtmi.com/caselaws?id=88940 Abatement of customs duty under Section 22 required the importer to prove that the imported goods were damaged while in transit or in customs storage before clearance. The survey report did not provide a reliable factual basis for fixing the time or cause of damage, and it did not exclude the possibility that the damage occurred after clearance at the importer's premises. As the burden of proof remained on the claimant and was not discharged, the abatement claim was rightly rejected. en-us Fri, 11 Dec 1998 00:00:00 +0530 Thu, 22 Sep 2011 13:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88940 Abatement of customs duty under Section 22 required the importer to prove that the imported goods were damaged while in transit or in customs storage before clearance. The survey report did not provide a reliable factual basis for fixing the time or cause of damage, and it did not exclude the possibility that the damage occurred after clearance at the importer's premises. As the burden of proof remained on the claimant and was not discharged, the abatement claim was rightly rejected. Case-Laws Customs Fri, 11 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88940