9911796707
TMI Blog1985 (4) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... evision application stands transferred to the Tribunal under Section 13 /B of the Customs Act, 1962 to be disposed of as an appeal. 2. Briefly the facts of the case are that Agfa-Gevaert India Ltd. had imported a consignment of 8 cases copyline films and claimed refund of duty on the ground that the goods were found to be damaged/deteriorated before clearance. The claim of refund of duty was against Bill of Entry No. DI-508, dated 10th July, 1979 per s.s. Indian Prestige, Rot. No. 364/79, Line No. 286. The learned Asstt. Collector of Customs found that there was no report of Shed Appraiser on the reverse of the duplicate bill of entry about damage and deterioration under Section 22 of the Customs Act, 1962 prior to clearance for home ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vessel and the material was brought to the Calcutta Port by a sister vessel. Sea water had entered into the vessel and the material was damaged and the same stands confirmed as per Steamer Agent s letter dated 6th June, 1979. He has further pleaded that as soon as the goods were found to be damaged, the appellant had duly applied for survey and survey report also confirmed the same. He has also stated that the damage was not recorded on the bill of entry by the appraiser and the appellant was advised that the same is to be done after the chemical report. It has been further pleaded that the appellant s refund amount is ₹ 99,827.42. The payment was made on the 10th July, 1979 and the refund application was filed on 19th September, 197 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n damaged goods. He has pleaded that the appellant has not been able to satisfy these conditions as per provisions of Section 22 of the Customs Act, 1962. The same is reproduced as under: 22. Abatement of duty on damaged or deteriorated goods - (1) Where it is shown to the satisfaction of the Assistant Collector of Customs - (a) that any imported goods had been damaged or had deteriorated at any time before or during the unloading of the goods in India; or (b) that any imported goods, other than warehoused goods, had been damaged at any time after the unloading thereof in India but before their examination under Sec. 17, on account of any accident not due to any wilful act, negligence or default of the importer, his employee or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 2 is : `Import , with its grammatical variations and cognate expression, means bringing into India from a place outside India; The learned JDR has pleaded that Sections 13, 22 and 23 relates to the abatement of duty. Section 13 of the Customs Act, 1962 deals with pilferage, Section 22 of the Customs Act, 1962 deals with abatement of duty on damaged or deteriorated goods. He has further pleaded that Section 22(1)(a) does not apply in this case as there is no evidence when the damage had taken place and the value of the damaged goods has not been ascertained. The Steamer Agent s survey was conducted on 7th September, 1979 and the insurance report does not show the extent of damage. The learned JDR has pleaded for dismissal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the option of the owner. The value of such goods may be ascertained by the proper officer, or such goods may be sold by the proper officer by public auction or by tender, or with the consent of the owner in any other manner and the gross sale-proceeds shall be deemed to be the value of such goods. In the instant case, these conditions are not fulfilled. The learned Appellate Collector of Customs has observed in the last para of his order that he had examined both the original and duplicate copy of the bill of entry and found that there was no report of survey or damages on these by the Shed Appraiser. I have got full sympathy for the appellant. But the provisions of Section 22 of the Customs Act, 1962 are mandatory. The appeal is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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