Customs duty remission for lost or destroyed imported goods, with relinquishment of title before clearance subject to offence restrictions. Remission of customs duty is available where imported goods are shown to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs to have been lost or destroyed before clearance for home consumption, provided the loss is not due to pilferage. The owner may also relinquish title to imported goods before clearance for home consumption or warehousing, and then is not liable to pay duty. This right of relinquishment is unavailable where an offence appears to have been committed under the Customs Act or any other law in force.