(1)Where it is shown to the satisfaction of the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs," (w.e.f. 11.5.1990). Earlier, these words were substituted by Act 22 of 1995, Section 50 (w.e.f. 26.5.1995).]-(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).
