https://www.taxtmi.com/caselaws?id=167362 The appeal for a refund of duty on damaged goods under Section 22 of the Customs Act, 1962 was dismissed. The court emphasized the mandatory requirements of Section 22, stating that the appellant failed to prove the occurrence and value of the damage as per the Act's provisions. Despite supporting evidence like survey reports and certificates, the lack of damage reports on the bill of entry and inadequate proof of damage extent led to the unfavorable outcome. The court highlighted the importance of meeting the Act's conditions for claiming abatement of duty on damaged goods. en-us Tue, 02 Apr 1985 00:00:00 +0530 Wed, 17 Dec 2014 14:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167362 The appeal for a refund of duty on damaged goods under Section 22 of the Customs Act, 1962 was dismissed. The court emphasized the mandatory requirements of Section 22, stating that the appellant failed to prove the occurrence and value of the damage as per the Act's provisions. Despite supporting evidence like survey reports and certificates, the lack of damage reports on the bill of entry and inadequate proof of damage extent led to the unfavorable outcome. The court highlighted the importance of meeting the Act's conditions for claiming abatement of duty on damaged goods. Case-Laws Customs Tue, 02 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167362