TaxTMI 
TaxTMI 
1995 (2) TMI 181
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....nation of assessable value. The claim was made on 28-5-1984 before the Assistant Collector (Customs), Ahmedabad. Section 22 of the Customs Act, 1962 provides for such rebate on proof of damaged or deteriorated imported goods. The Assistant Collector held that the evidence showed that the damage had occurred prior to warehousing of the goods and as per Section 22(1)(c) of Customs Act the damage not being due to default or negligence on the part of appellants, the Assistant Collector found that no abatement was permissible. The Assistant Collector's order was upheld in substance by Collector(Appeals), who found as follows : "But the appellants had not satisfied the customs authorities that the warehoused goods had been damaged on account o....
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....ed by the Insurance Company and claim paid to the appellants to that extent. By their letter No. TEPL/660/84, dated 19-4-1984, the appellants had requested the Assistant Collector to depute his senior representative to attend the joint survey of these goods by an independent surveyor. The appellants arranged for the joint survey by M/s. Surti & Co. of Ahmedabad, which was attended by the Supdt. of Customs in charge of the Public Bonded Warehouse, Ahmedabad, with the permission of the Assistant Collector and also by the representatives of the appellants. This fact was acknowledged by the said Supdt. vide his letter No. ADI/PBW/130/83-84, dated 30-7-9184 By his Order (Original) F. No. ADI/PBW/130/83-84, dated 31-5-1984, the said Assista....
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.... to the goods, the Department is bound under Section 22 Customs Act to take action towards giving the abatement envisaged thereunder. 3. Shri B.K. Singh, ld. S.D.R., contended that since the goods in this case had been warehoused, then they are covered by provisions of Sec. 22(1)(c) as has been rightly held by the lower authorities. Ld. S.D.R. pointed out that the appellants had not brought the damage to the notice of the Customs authorities upto the stage of unloading, and, in fact, they had cleared a part of the consignment for home consumption on payment of duty without any claim that the goods had been found to be damaged at the stage of unloading. The Customs examination report before clearance of the goods has also not been av....
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....f the goods before the damage or deterioration." It may be seen that Section 22(1)(a) covers imported goods found to the satisfaction of the Assistant Collector to be damaged or deteriorated upto the time of unloading of the goods; (b) covers imported goods other than warehoused goods found to the satisfaction of the Assistant Collector to be damaged after unlading but before their examination under Section 17 on account of any accident not due to any negligence or default of the importer; and it may be mentioned here that the examination of the goods under Section 17 is the examination which follows the filing of the Bill of Entry for the clearance of the goods and after such examination goods are assessed to duty. It may, further, be n....