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TMI Blog1995 (2) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... de on 28-5-1984 before the Assistant Collector (Customs), Ahmedabad. Section 22 of the Customs Act, 1962 provides for such rebate on proof of damaged or deteriorated imported goods. The Assistant Collector held that the evidence showed that the damage had occurred prior to warehousing of the goods and as per Section 22(1)(c) of Customs Act the damage not being due to default or negligence on the part of appellants, the Assistant Collector found that no abatement was permissible. The Assistant Collector s order was upheld in substance by Collector(Appeals), who found as follows : But the appellants had not satisfied the customs authorities that the warehoused goods had been damaged on account of any accident. It is apparent, therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants to that extent. By their letter No. TEPL/660/84, dated 19-4-1984, the appellants had requested the Assistant Collector to depute his senior representative to attend the joint survey of these goods by an independent surveyor. The appellants arranged for the joint survey by M/s. Surti Co. of Ahmedabad, which was attended by the Supdt. of Customs in charge of the Public Bonded Warehouse, Ahmedabad, with the permission of the Assistant Collector and also by the representatives of the appellants. This fact was acknowledged by the said Supdt. vide his letter No. ADI/PBW/130/83-84, dated 30-7-9184 By his Order (Original) F. No. ADI/PBW/130/83-84, dated 31-5-1984, the said Assistant Collector rejected the appellant s claim for ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Act to take action towards giving the abatement envisaged thereunder. 3. Shri B.K. Singh, ld. S.D.R., contended that since the goods in this case had been warehoused, then they are covered by provisions of Sec. 22(1)(c) as has been rightly held by the lower authorities. Ld. S.D.R. pointed out that the appellants had not brought the damage to the notice of the Customs authorities upto the stage of unloading, and, in fact, they had cleared a part of the consignment for home consumption on payment of duty without any claim that the goods had been found to be damaged at the stage of unloading. The Customs examination report before clearance of the goods has also not been available. Since the goods, in question, are warehoused goods, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported goods found to the satisfaction of the Assistant Collector to be damaged or deteriorated upto the time of unloading of the goods; (b) covers imported goods other than warehoused goods found to the satisfaction of the Assistant Collector to be damaged after unlading but before their examination under Section 17 on account of any accident not due to any negligence or default of the importer; and it may be mentioned here that the examination of the goods under Section 17 is the examination which follows the filing of the Bill of Entry for the clearance of the goods and after such examination goods are assessed to duty. It may, further, be noted that sub-clause (b) of Section 22(1) excludes warehoused goods which are covered under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that as a matter of fact the appellants had cleared a part of the consignment for home consumption at Bombay on payment of duty without reporting any damage to the goods during or upto the stage of unloading. In the present case, the goods admittedly are warehoused goods. The damage to the goods cannot be said to be due to accident as it is brought out in evidence that the damage could have been due to the manner in which goods had been stored on top of a hatch in the vessel carrying it. This damage had not been brought to the Assistant Collector s notice upto the stage of unloading, but only after the imported goods had become warehoused goods. The damage noticed before ex-bond clearance cannot also be attributed to any wilful act, negli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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