https://www.taxtmi.com/caselaws?id=218585 Re-imported goods that had deteriorated because of short shelf life were held to require examination under the Customs Act abatement framework, not under a general Foreign Trade Policy destruction provision. The remission provision for lost or destroyed goods was inapplicable because the goods were neither lost nor destroyed. The relevant question was whether abatement could be granted for damaged or deteriorated goods and, if so, whether duty should be assessed on their reduced or nil commercial value. The existing duty demand was not finally sustainable on the record and the matter had to be reconsidered by the original authority under the abatement provision. en-us Fri, 09 Dec 2011 00:00:00 +0530 Tue, 20 Nov 2012 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218585 Re-imported goods that had deteriorated because of short shelf life were held to require examination under the Customs Act abatement framework, not under a general Foreign Trade Policy destruction provision. The remission provision for lost or destroyed goods was inapplicable because the goods were neither lost nor destroyed. The relevant question was whether abatement could be granted for damaged or deteriorated goods and, if so, whether duty should be assessed on their reduced or nil commercial value. The existing duty demand was not finally sustainable on the record and the matter had to be reconsidered by the original authority under the abatement provision. Case-Laws Customs Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218585