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2014 (7) TMI 966 - AT - CustomsWarehoused goods - deterioration/damage to the cargo - Abatement of duty on damaged or deteriorated goods u/s 22(1)(c) - Held that:- abatement is admissible subject to the satisfaction of the Assistant Commissioner/Deputy Commissioner that the damage has not occurred in the accident 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 back for decision as per the provisions of law - Decided in favor of assessee.
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