2013 (11) TMI 88

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....: None PER : P R Chandrasekharan The appeal is directed against Order-in-Appeal No. 281/2004 MCH dated 15.06.2004 passed by the Commissioner of Customs (Appeals), Mumbai-I. 2. The respondent M/s Escorts Mahle Ltd. imported a machinery vide Bill of Entry NO. 6215 dated 18.02.1997 and paid duty as per the value assessed. Subsequently during examination, the goods were found to be in damaged....

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....und of the duty paid second time. Accordingly, he allowed the claim of the respondent. Aggrieved of the same, the Revenue is before me. 3. In their appeal memorandum, the Revenue urged that sub section (3) of Section22 of the Customs Act provides the method of ascertaining value of damaged/deteriorated goods and the methods prescribed are - value of such goods shall be determined by the proper ....

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.... provisions of sub-Section (2). Sub-section (2) states that duty to be charged on the goods referred to in sub-section(1) shall bear the same proportion to the duty chargeable on the goods before the damage or deterioration which the value of the damaged or deteriorated goods bear to the value of the goods before the damage or deterioration. In other words, the law provides that duty shall be char....