ORDER
Gowri Shankar, Member (T)
1. The Commissioner (Appeals) has held that the value of the ship imported by Vora Associates for breaking could be correctly determined on the basis of the amendment made to the memorandum of agreement originally executed for the sale. The amendment was apparently necessitated because some components of the ship were sound to be missing.
2. We do not find, prima facie, any ground for stay of the operation of this order. While the value of goods to be determined on the condition in which they are imported there is insufficient material before us to conclude that the component, topside wing tanks, were not missing when the ship entered into India and the loss only occurred thereafter. Even in that situation the provisions of Section 22 of the Act would, prima facie, operate and would justify abatement of the value unless it is shown that the damage took place after the goods were assessed to duty. That is also not the contention in the appeal.
3. We therefore decline to stay the operation of the order and dismiss the application.