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TMI Blog1990 (1) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... t of damage to the materials imported by them. The facts in brief are that the appellants imported a consignment of 17 bundles of Hollow Drill Steels by Steamer Vishva Bandhan under original Bill of Entry No. 1591, dated 24-11-1977 from Sweden. The steamer over-carried the consignment to Calcutta and ultimately it was traced and brought back to Bombay in two lots of five bundles and 12 bundles. According to the appellants, the Hollow Drill Steels are used for making drilling rods for mining applications. Since the consignment had been exposed to the weather conditions and was found to have been rusted, a joint survey was done on 2-8-1978 which included an officer from the customs department. It was found that the steel contained in the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave become not fit for use of mining purpose because of the damage. The facts were brought to the notice of the Asstt. Collector in their letter dated 25-8-1978 and at the same time, they have also taken the precaution of filing a refund claim. Therefore, it was pleaded that the appellants are entitled to the benefit of abatement of duty as contained in Section 22 of the Customs Act, 1962. 3. Shri V.K. Sharma, the learned SDR appearing for the department pointed out that the findings of the Asstt. Collector as upheld by the Collector (Appeals) is to the effect that the damage was not brought to the notice prior to the clearance of the goods on payment of duty and that they had not found it a fit case for giving any abatement of duty. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants had reported the damage of these goods to the Customs authorities prior to payment of duty thereon and clearance of the goods. A Survey report has also been made in regard to the goods in which the Customs was also a party. In such circumstances, we find that there has been substantial compliance with the provisions of Section 22 of the Customs Act, which lays down that where it is shown to the satisfaction of the Assistant Collector of Customs that any imported goods had been damaged or deteriorated at any time before or during the un-loading of the goods in India or after un-loading but before clearance, such goods shall be chargeable to duty in accordance with sub-section (2) of Section 22 of the Customs Act. In this view of the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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