2013 (9) TMI 61

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..... of such damaged goods. The appellants have already paid duty on the clearance of damaged goods at the value on which they were sold. The authorities have not referred to any provision of law requiring payment of duty on the insurance claim. Such insurance amount was given to the appellants in respect of goods which were damaged and not on any other account. And as such there is no justification fo .....

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..... ce company for the damaged goods which were received by them. The appellant also cleared the damaged goods at much reduced value and paid the duty accordingly. The Revenue s sole case is that insurance claim received by the appellant in respect of such damaged goods should be added to the assessable value of the damaged goods so cleared by them and they should pay the duty on the insurance claim s .....

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