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TMI Blog2013 (11) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on a proportionate basis - only option available is ascertainment by the proper officer, which the proper officer did not do. Subsequently the goods were exported by the appellant for repairs abroad and brought back and the lower appellate authority held that the repaid charges +cost of transportation to and fro including insurance can be considered as extent of damage and accordingly, he allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms (Appeals), Mumbai-I. 2. The respondent M/s Escorts Mahle Ltd. imported a machinery vide Bill of Entry NO. 6215 dated 18.02.1997 and paid duty as per the value assessed. Subsequently during examination, the goods were found to be in damaged condition. Therefore, the respondent filed a refund claim of the duty paid by them under Section 27 22 of the Customs Act, 1962. However, since damag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal memorandum, the Revenue urged that sub section (3) of Section22 of the Customs Act provides the method of ascertaining value of damaged/deteriorated goods and the methods prescribed are - value of such goods shall be determined by the proper officer, or if such goods are sold in public auction or by tender, or with the consent of the owner in any other manner, the gross sale proceeds shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty chargeable on the goods before the damage or deterioration which the value of the damaged or deteriorated goods bear to the value of the goods before the damage or deterioration. In other words, the law provides that duty shall be charged on a proportionate basis. Sub-section (3) provides for ascertaining the value of the damaged or deteriorated goods by two ways:- (i) The value of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght charges. The ascertainment of damage has been done after the repairs were undertaken as equal to the cost of repair charges. Therefore, there is nothing wrong or unreasonable in the findings of the lower appellate authority. So long as Revenue has received the duty on the full value without any abatement towards damage, the Revenue cannot have any cause for grievance. Therefore, I do not find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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