1985 (7) TMI 355

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....ts. Shri S. Chatterjee, DR, for the Respondent. ORDER The facts of this case, in brief, are that the appellants imported certain spare parts. One of the items imported, called Roll Neck for Blanket Cylinder was, on landing, found damaged by rust. The appellants made a note of the damage in the Bill of Entry and requested the Customs authorities to endorse the same in their examination rep....

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....rve that all that section 22 of the Customs Act requires an importer to do is to show to the satisfaction of the Assistant Collector that the goods had been damaged. There is no other procedure laid down in the section which is required to be followed by the importer. We asked the learned representative of the Department to show us whether any procedure had been prescribed by way of statutory regu....

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....n 22 requires that the damaged goods "shall" be chargeable to duty in accordance with the provisions of sub-section (2). The section leaves no option to the Customs except to assess the damaged goods on the basis of the reduced value arrived at according to sub-sections (2) and (3). We hold that once the appellants had informed the Customs that their goods had suffered damage, it was incumbent on ....