https://www.taxtmi.com/caselaws?id=167470 Imported goods damaged before clearance were eligible for assessment on reduced value under section 22 of the Customs Act, 1962, because the importer's duty was only to satisfy Customs that the goods were damaged. The text states that no further procedure is prescribed by the section and no additional regulatory requirement was shown. A note in the Bill of Entry informing Customs of the damage was sufficient to trigger section 22, and any survey or detailed endorsement was for the Department to arrange. The claim for abatement of duty was therefore allowable. en-us Wed, 10 Jul 1985 00:00:00 +0530 Sat, 20 Dec 2014 17:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167470 Imported goods damaged before clearance were eligible for assessment on reduced value under section 22 of the Customs Act, 1962, because the importer's duty was only to satisfy Customs that the goods were damaged. The text states that no further procedure is prescribed by the section and no additional regulatory requirement was shown. A note in the Bill of Entry informing Customs of the damage was sufficient to trigger section 22, and any survey or detailed endorsement was for the Department to arrange. The claim for abatement of duty was therefore allowable. Case-Laws Customs Wed, 10 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167470