Abatement of duty on damaged or deteriorated goods
Section 22 of the Customs Act, 1962 deals with abatement of duty on damaged or deteriorated goods. Where it is shown to the satisfaction of the [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; The Act came into force on 01 Feb 1963.
(1) Where it is shown to the satisfaction of the 1[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
(c) that any warehoused goods had been damaged at any time before clearance for home consumption on account of any accident not due to any wilful act, negligence or default of the owner, his employee or agent,
such goods shall be chargeable to duty in accordance with the provisions of sub-section (2).
(2) The 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 bears to the value of the goods before the damage or deterioration.
(3) For the purposes of this section, the value of damaged or deteriorated goods may be ascertained by either of the following methods at the option of the owner:--
(a) the value of such goods may be ascertained by the proper officer, or
(b) such goods may be sold by the proper officer by public auction or by tender, or with the consent of the owner in any other manner, and the gross sale proceeds shall be deemed to be the value of such goods.
Section 22, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 22
What does Section 22 of the Customs Act deal with?
Section 22 of the Customs Act is headed "Abatement of duty on damaged or deteriorated goods". Where it is shown to the satisfaction of the [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;
How do I find court cases under Section 22 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 22, section 22 Customs Act 1962, section 22 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 22 of the Customs Act, and has it changed?
Its own text turns on section 17 (Assessment of duty), so none of them can safely be read on its own.
When did Section 22 of the Customs Act come into force?
Section 22 of the Customs Act, cited as Customs Act 1962 22, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.