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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>Remission of duty on lost or destroyed imports allowed when the customs officer is satisfied; relinquishment avoids duty unless an offence is apparent.</h1> Remission of customs duty is granted where the Assistant Commissioner or Deputy Commissioner is satisfied that imported goods were lost (other than by pilferage) or destroyed before clearance for home consumption; the officer shall remit the duty. Alternatively, an owner may relinquish title before clearance or warehousing orders and thereby cease to be liable for duty, except where an offence appears to have been committed in relation to the goods.

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