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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Allowance for volatile warehoused goods: duty may be remitted for natural loss on delivery from warehouse.</h1> Allowance for shortage in warehoused volatile goods permits remission of duty where quantity deficiency on delivery arises from natural loss; the Assistant Commissioner of Customs or Deputy Commissioner of Customs may remit duty on such deficiency, and the Central Government specifies by notification which warehoused goods qualify having regard to volatility and manner of storage.

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