1995 (11) TMI 149

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri A.K. Singhal, JDR, for the Respondent. [Order per : K.S. Ventakaramani, Member (T)]. -  This appeal is directed against the order passed by the Collector of Customs (Appeals), Madras dated 15-4-1987. By this order the Collector (Appeals) has upheld the order of the Assistant Collector of Customs, Division No. II, Bangalore rejecting the application made by appellants herein for relie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urvey was got done at Bombay itself after obtaining no objection from Assistant Collector of Customs, Bombay. The survey report indicated that polythene coverings of the goods were torn and the copper wire rods was tarnished superficially. The learned Consultant referred to the various sub-sections of Section 22 and contended that what is actually required is that the facts of the goods being dama....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the first instance the ingredients for satisfying the Assistant Collector granting [abatement] of duty under Section 22(1) of the Customs Act, 1962 are totally absent in this case. He pointed out that their refund claim is based on Section 22(1). The ground for such refund is also alien [to] what is envisaged in Section 22 because the refund claim was for an amount being the cost of rectificatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....  We have carefully considered the submissions made by both the sides. We are in agreement with submissions made by the learned Departmental Representative as recorded above that the refund claim made by appellants under Section 22 of the Customs Act is totally at variance with the provisions of abatement of duty on damaged goods on proportionate basis prescribed under sub-section (2) of Sect....