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<h1>Remission of duty: delegated authorities may remit excise duty for lost or unfit goods, subject to conditions.</h1> Remission of duty is permitted where an authority is satisfied goods were lost, destroyed, or unfit for consumption before removal; remission is subject to conditions imposed by written order. Decision making authority is delegated by duty thresholds to specified officers, and the authority must decide within three months, with a one time extension by the next higher authority for sufficient cause not exceeding six months.