9911796707
TMI Blog2019 (6) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the same for home consumption, after payment on customs duty on 08.12.2009. En route, two of the vehicles met with an accident and part of the consignment were damaged before reaching the factory. The damaged goods were re-exported back to the Japanese supplier vide Shipping Bill No. 7998033 dated 29.12.2009 upon establishing the identity of the goods imported by it. The appellant had filed the refund application under Section 26A of the Customs Act, 1962 on 07.01.2010 for refund of Rs. 44,26,759/- proportionate to the value of re-exported defected goods. The refund application was rejected by the original authority on the ground that the goods had been damaged after the out of customs charge was given by the department. On appeal again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligations of seller and buyer under various types of contracts namely, FOB, CIF, DDU etc. The appellant in this case had imported the subject goods under DDU contract basis entered with the Japanese supplier. The obligations cast on both the seller and buyer in the DDU type of contracts provided in the INCOTERMS are set out herein below: The seller's obligations The Buyer's obligations A4 Delivery B4 Taking delivery The seller must place the goods at the disposal of the buyer, or at that of another person named by the buyer, on any arriving means of transport not unloaded, at the names place of destination on the date or within the period agree for delivery. The buyer must take delivery of the goods when they have been delivered in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 22 ibid provides for abatement of duty on damaged or deteriorated goods at any time before clearance for home consumption. It is not the case of Revenue that the appellant had claimed any abatement of duty on the damaged goods. 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. 5. In view of the foregoing discussions, we are in agreement with the submissions of the appellant that it should be entitled for refund of import duty in terms of Section 26A ibid. Therefore, the impugned order is set aside and the appeal is allowed in favour of the appellant. (Operative part of the order pronounced in the ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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