Customs remission framework amended to distinguish loss from pilferage and align the provision with section 13. Section 23 of the Customs Act is amended in sub-section (1) to qualify the loss-based remission language by inserting 'without prejudice to the provisions of section 13' before 'where it is shown'. The amendment also inserts 'otherwise than as a result of pilferage' after 'have been lost', distinguishing loss from pilferage for the purpose of the provision and aligning the subsection with the separate treatment of section 13.
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Provisions expressly mentioned in the judgment/order text.
Customs remission framework amended to distinguish loss from pilferage and align the provision with section 13.
Section 23 of the Customs Act is amended in sub-section (1) to qualify the loss-based remission language by inserting "without prejudice to the provisions of section 13" before "where it is shown". The amendment also inserts "otherwise than as a result of pilferage" after "have been lost", distinguishing loss from pilferage for the purpose of the provision and aligning the subsection with the separate treatment of section 13.
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