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TMI Blog2019 (6) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... supplier. The documents annexed to the Shipping Bill also established the fact that the duty paid imported goods was in fact re-exported by the appellant. Since, the goods imported by the appellant were not subjected to any process of repair, re-conditioning etc. and the department was satisfied that the defective imported goods were actually re-exported by the appellant and that the appellant did not claim any duty. The observation of the learned Commissioner (Appeals) that Section 26A ibid does not deal with the situation of goods damaged during transportation is not proper and justified - Section 22 ibid and Section 26 ibid are independent of each other and repeated reference to Section 22 in the impugned order is unwarranted and has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudication order, the learned Commissioner of Customs (Appeals), Mumbai-II vide Order-in-Appeal dated 29.07.2011 (for short, referred to as the impugned order ) has upheld the adjudication order and rejected the appeal filed by the appellant. In support of rejection of appeal, the impugned order has inter alia , held that the goods imported by the appellant were not defective and were damaged en route after clearance from the customs in sound condition; that there was no lack of conformity with the specification of the goods at the time of dispatch from the Country of Export or at the time of clearance from the customs. With the said observations, the impugned order has held that the case of the appellant does not fall either under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the period agree for delivery. The buyer must take delivery of the goods when they have been delivered in accordance with A4. A5 Transfer of risks B5 Transfer of risks The seller must, subject to the provisions of B5, bear all risks of loss of or damage to the goods until such time as they have been delivered in accordance with A4. The buyer must bear all risks of loss of or damage to the goods from the time they have been delivered in accordance with A4. 4. From the above table, it is apparent that the overseas supplier is under the contractual obligation to deliver the goods in the condition as per the agreed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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