Customs duty remission and relinquishment of title for lost, destroyed, or abandoned imported goods before clearance. Customs duty may be remitted where imported goods are shown to have been lost, otherwise than by pilferage, or destroyed before clearance for home consumption, subject to satisfaction of the customs authority. The owner may also relinquish title before clearance or warehousing, and then no duty is payable, except where an offence appears to have been committed under customs law or any other law.
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.
Customs duty remission and relinquishment of title for lost, destroyed, or abandoned imported goods before clearance.
Customs duty may be remitted where imported goods are shown to have been lost, otherwise than by pilferage, or destroyed before clearance for home consumption, subject to satisfaction of the customs authority. The owner may also relinquish title before clearance or warehousing, and then no duty is payable, except where an offence appears to have been committed under customs law or any other law.
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