https://www.taxtmi.com/caselaws?id=102784 The Tribunal differentiated the case involving damaged imported goods stored in a bonded warehouse from previous decisions, emphasizing the goods were damaged before clearance for home consumption. It highlighted the distinction between accident and negligence in abatement claims, noting the damage resulted from prolonged storage and exposure to elements. The judgment emphasized the importer's responsibility in choosing storage conditions and prompt clearance of goods, ultimately denying the abatement claim and restoring the Assistant Commissioner's decision overruling the Commissioner (Appeals) decision. en-us Mon, 10 Jun 2002 00:00:00 +0530 Thu, 16 Feb 2012 11:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102784 The Tribunal differentiated the case involving damaged imported goods stored in a bonded warehouse from previous decisions, emphasizing the goods were damaged before clearance for home consumption. It highlighted the distinction between accident and negligence in abatement claims, noting the damage resulted from prolonged storage and exposure to elements. The judgment emphasized the importer's responsibility in choosing storage conditions and prompt clearance of goods, ultimately denying the abatement claim and restoring the Assistant Commissioner's decision overruling the Commissioner (Appeals) decision. Case-Laws Customs Mon, 10 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102784