Abatement of duty on damaged or deteriorated goods . — (1) Where it is shown to the satisfaction of the 4 [As… — LIST OF AMENDING ACTS

Abatement of duty on damaged or deteriorated goods . — (1) Where it is shown to the satisfaction of the 4 [Assistant Commissioner of Customs or Deputy Commissioner of Customs]—

22. Abatement of duty on damaged or deteriorated goods . — (1) Where it is shown to the satisfaction of the 4 [Assistant Commissioner of Customs or Deputy Commissioner of Customs]— (a) that any imported goods had been damaged or had deteriorated at any time before or during the unloading of the goods in India; or (b) that any imported goods, other than warehoused goods, had been damaged at any time after the unloading thereof in India but before their examination under section 17, on account of any accident not due to any wilful act, negligence or default of the importer, his employee or agent; or

Section 22