2004 (3) TMI 498

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..... t. [Order per : Jyoti Balasundaram, Member (J) (Oral)]. This is a case of claim for abatement of duty on import of Russian vessel, M.V. SYANIE. The vessel arrived on 12-8-98. The physical delivery was given to the importers on 13-8-1998 vide Physical Delivery Certificate. The Bill of Entry was filed on 1-9-1998 and the assessment was done on 2-9-98. 2. The importers claimed abatement o .....

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..... ibunal has held that in the case of a vessel, there being no unloading, the date of its arrival into port, is the date of its unloading under Section 22(1) of the Customs Act and the damage that the ship suffered between then and the date of its examination would be covered. In the present case, the damage has been detected well after the landing and its assessment. Therefore, the abatement claim .....

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