2002 (1) TMI 513

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....duty of Rs. 11,60,500/- on 31-12-97. They filed a refund claim of Rs. 2,72,160/- on 9-1-98 under Section 21 & 22 of the Customs Act, 1962 on the ground that while shifting the container, three coils fell down and got damaged. They also submitted a photocopy of survey report issued by M/s. Metcalfe and Hodgkinson (Pvt.) Ltd. The Asstt. Commissioner of Customs, ICD, Tughlakabad vide his Order, dated 13/25-7-98 rejected the refund claim on the ground that the basis for calculating the refund amount has not been explained. It is observed that the importer had paid the duty and they had stated that at the time of taking the delivery, three coils were got damaged. However, no joint survey with customs authorities was conducted. It is further obse....

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....he duty on such damaged goods is not available under Section 22, as damage should not be due to negligence of the owner or his agent. He has observed that the abatement of duty is not available, as the appellants themselves accept that there had been negligence on the part of their agents in lifting the container without locking the door due to which the coils got damaged. 3. The present appeal is against the impugned order of the Commissioner (Appeals). Shri Bipin Garg, Advocate appearing as proxy for Shri Anurag Rishi, Advocate for the appellants requests for an adjournment, since it is contended that the ld. Advocate for the appellants is not feeling well. It is however, observed from the record that this matter has been adjourne....