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 ... 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
owner of any goods may either before or after warehousing the same- (a) inspect the goods; (b) separate damaged or deteriorated goods from the rest ... goods or change their containers for the purpose of preservation, sale, export or disposal of the goods; (d) deal with the goods and their containers
Cenvat credit cannot be allowed.
(ii) The damaged goods are not usable goods and after damage there cannot be any question of their use. Therefore ... Revenues contention is that when the goods are not used or the subject goods were damaged or are not in the condition
respect of any imported goods. Section 2(25) of the Act defines 'imported goods' as goods 'brought into India from a place ... other words, ascertainment of damage and assessment of the extent of damage, and hence value of any damaged goods, should all be completed before they
found the wheat therein in damaged
condition. Even DW.1 could not specifically deny
that there were damaged goods in OFS Q-5, while ... hold the custody of goods stored in warehouse
No.3 at the time when the goods suffered damage.
53. The best evidence to prove cessation
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 ... 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
consignee was bound to take delivery of the goods even if the goods had become totally damaged and unusable for him. There is no finding ... Railways, even the damaged consignment had been auctioned at Rs. 6,305/-. The price fetchd by auctioning the damaged goods cannot be treated as true
cleared 576 nos. of finished goods valued at
Rs.1,54,37,496/-. 288 nos. of final goods were damaged during
the course of transit ... ownership of
goods and the property in the goods remained
with the seller [appellant] of the goods till the
delivery of the goods in acceptable
which resulted in loss of raw
materials, semi-finished goods, finished goods and capital goods
on account of the fire. The insurance surveyors report based ... inspections carried out, observed that the duty
foregone in respect of goods damaged in the fire accident was to
extent
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 ... extent of the damaged caused to the
goods. Since the goods have not been destroyed but
damaged and have remnant value, the order of Deputy
