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TMI Blog2013 (11) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal is directed against Order-in-Appeal No. 281/2004 MCH dated 15.06.2004 passed by the Commissioner of Customs (Appeals), Mumbai-I. 2. The respondent M/s Escorts Mahle Ltd. imported a machinery vide Bill of Entry NO. 6215 dated 18.02.1997 and paid duty as per the value assessed. Subsequently during examination, the goods were found to be in damaged condition. Therefore, the respondent file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly, he allowed the claim of the respondent. Aggrieved of the same, the Revenue is before me. 3. In their appeal memorandum, the Revenue urged that sub section (3) of Section22 of the Customs Act provides the method of ascertaining value of damaged/deteriorated goods and the methods prescribed are - value of such goods shall be determined by the proper officer, or if such goods are sold in public ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates that duty to be charged on the goods referred to in sub-section(1) shall bear the same proportion to the duty chargeable on the goods before the damage or deterioration which the value of the damaged or deteriorated goods bear to the value of the goods before the damage or deterioration. In other words, the law provides that duty shall be charged on a proportionate basis. Sub-section (3) prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insurance can be considered as extent of damage and accordingly, he allowed the refund of the duty paid on the repair charges + freight charges. The ascertainment of damage has been done after the repairs were undertaken as equal to the cost of repair charges. Therefore, there is nothing wrong or unreasonable in the findings of the lower appellate authority. So long as Revenue has received the dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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