https://www.taxtmi.com/caselaws?id=91200 Section 23(1) of the Customs Act permits remission of duty where imported goods are lost or destroyed before clearance for home consumption, and the negligence condition in Section 22(1) cannot be read into that provision. Where goods were lost in a cyclone before an order for home consumption was made, the statutory requirements for remission were satisfied, and denial of remission was unsustainable. en-us Wed, 10 Jun 1998 00:00:00 +0530 Fri, 14 Oct 2011 13:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91200 Section 23(1) of the Customs Act permits remission of duty where imported goods are lost or destroyed before clearance for home consumption, and the negligence condition in Section 22(1) cannot be read into that provision. Where goods were lost in a cyclone before an order for home consumption was made, the statutory requirements for remission were satisfied, and denial of remission was unsustainable. Case-Laws Customs Wed, 10 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91200