Remission of duty: authority may remit duty for lost, destroyed, or unfit goods; decision within prescribed timeframes. Remission of duty may be granted where goods are lost, destroyed by natural causes or unavoidable accident, or are unfit for consumption or marketing before removal; the Principal Commissioner or Commissioner may remit duty subject to written conditions, with prescribed substitution by lower officers for cases within specified duty thresholds. The authority must decide applications within three months, extendable for sufficient cause by the next higher authority for up to six months with reasons recorded.