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2019 (6) TMI 1521 - AT - CustomsRefund of Import Duty - goods in damaged condition - goods imported by the appellant were not defective and were damaged en route after clearance from the customs in sound condition - applicability of Section 22 or Section 26A of Customs Duty - HELD THAT:- The overseas supplier is under the contractual obligation to deliver the goods in the condition as per the agreed terms at the buyer’s premises. In this case, since the goods were damaged en route and did not reach the factory of the appellant, such defective goods were exported by it and also accepted by the overseas 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 no relevance to the case in hand. The appellant should be entitled for refund of import duty in terms of Section 26A ibid. - appeal allowed - decided in favor of appellant.
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