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2008 (12) TMI 163 - AT - CustomsGoods Damaged in Warehouse – assessment / reassessment - Section 22 provides for assessment of imported goods damaged at various stages before their clearance - In the instant case, the impugned goods had been damaged before they had been warehoused - The importer informed the proper officer about the damage suffered only after expiry of warehousing period – As per the provisions goods are deemed to be removed after expiry of warehousing period – Held that importer is not eligible for the benefit of assessment of the impugned goods on its value in the damaged state.
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