Suppose any goods imported from outside India & Custom officer sent such goods to custom warehousing or station. After sometime assessee made an application (within the 90 days) to custom officer for home clearance of such good & paid the repective custom duty on such imported goods. In response of Application file by assessee, Custom officer has passed an order for home clearance. But such Goods found damaged before loading for home clearance.
My question is that whether an assessee is eligible for Rebate or Remission of Custom Duty paid on such damaged goods or not ?
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