TMI Blog2014 (7) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... due to any willful act, negligence of default of the owner or his employee or agent. Delay in clearances of cargo cannot be held against the appellant as a willful act to invite damages when the custodian and the Customs also have the powers to auction the cargo if not cleared within the warehousing period. - Since other appeals are pending before the first appellate authority, matter remanded ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncept of Section 22(1)(c) of Customs Act, 1962, as appellant has taken all necessary precautions to avoid deterioration/damage to the imported cargo stored in the warehouse. It was also brought to the notice of the Bench that adjudicating authority in remand proceedings ordered by Commissioner (Appeals) has again decided the case against the appellant against which an appeal is lying with the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow:- Section 22. Abatement of duty on damaged or deteriorated goods. (1) Where it is shown to the satisfaction o the Assistant Commissioneer of Customs or Deputy Commissioner of Customs (a) --- (b) --- (c) That any warehoused goods had been damaged at any time before clearance for home consumption on account of any accident not due to any willful act, negligence or defa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contained in Section 22(1)(c) of the Customs Act, 1962, especially when the other appeal on remand proceedings, decided by the adjudicating authority, is also pending with the first appellate authority. This appeal is thus remanded to the first appellate authority by setting aside the OIA dt.15.9.2011 for linking it with the other appeal filed by the appellant on the same issue and decide the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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