Customs Act : Remission of duty on lost, destroyed or abandoned goods. Indian Bare Acts :

Customs Act,1962

Act No : 52

Section : Remission of duty on lost, destroyed or abandoned goods.

23.Remission of duty on lost, destroyed or abandoned goods. (1) 1["Without prejudice to the provisions of section 13, where it is shown] to the satisfaction of the Assistant Commissiner of Customs. that any imported goods have been lost 2[(otherwise than as a result of pilferage)] or destroyed, at any time before clearance for home consumption, the Assistant Commissioner of Customs shall remit the duty on such goods. 3"[(2) The owner of any imported goods may, at any time before an order clearance of goods for whole constitution under section 47 or an order for permitting the deposits of goods in a werehouse under section 60 has been made, relinquish his title to the goods and thereupon he s- hall not be liable to the goods and pay the duty thereon.:]