Lawzonline.com

 

 

 


  Home>>Bare Acts>>Back to Index

 

 

23. Remission of duty on lost, destroyed or abandoned goods. (1) Without prejudice to the provisions of 13, where it is shown to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs that any imported goods have been lost (otherwise than as a result of pilferage) or destroyed, at any time before clearance for home consumption, the Assistant Commissioner of Customs or Deputy Commissioner of Customs shall remit the duty on such goods.

(2) The owner of any imported goods may, at any time before an order for clearance of goods for home consumption under 47 or an order for permitting the deposit of goods in a warehouse under 60 has been made, relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereon. Provided that the owner of any such imported goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force.

 

 

 

 

Central Bare Acts
State Bare Acts

   

 

 

 


Home | Law Dictionary | Law Schools | Law Digest | Bare Acts | Disclaimer |  Privacy Policy


   
   
 

  

 

Copy right : Indu Info (All rights reserved)