https://www.taxtmi.com/caselaws?id=249930 The Tribunal allowed the appeal and remanded the case back to the first appellate authority for a fresh decision. The issue centered on the admissibility of abatement in value under Section 22(1)(c) of the Customs Act, 1962, for damaged goods stored in a warehouse. It was determined that the delay in clearing the cargo did not constitute a willful act warranting damages, as the custodian and Customs had the power to auction goods in such situations. The decision underscored the importance of assessing whether damage resulted from willful acts or negligence, directing a reevaluation in line with the statutory provisions. en-us Fri, 27 Jun 2014 00:00:00 +0530 Mon, 28 Jul 2014 09:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249930 The Tribunal allowed the appeal and remanded the case back to the first appellate authority for a fresh decision. The issue centered on the admissibility of abatement in value under Section 22(1)(c) of the Customs Act, 1962, for damaged goods stored in a warehouse. It was determined that the delay in clearing the cargo did not constitute a willful act warranting damages, as the custodian and Customs had the power to auction goods in such situations. The decision underscored the importance of assessing whether damage resulted from willful acts or negligence, directing a reevaluation in line with the statutory provisions. Case-Laws Customs Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249930