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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>Allowance for natural loss in warehoused volatile goods - duty may be remitted when deficiency results from natural loss.</h1> Section 70 of the Customs Act permits remission of duty by the Assistant/Deputy Commissioner where warehoused goods are found deficient at delivery due to natural loss. A notification under the provision specifies volatile goods eligible for such remission-including certain fuels and solvents kept in tanks, wine and spirits in casks, liquid helium in containers, and crude in caverns-based on the volatility of the goods and the manner of their storage.

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