https://www.taxtmi.com/caselaws?id=166897 Goods lost in an unavoidable accident during bond-to-bond transfer of warehoused goods were treated as loss before clearance for home consumption, so remission or refund of duty was available under the Customs Act. The conditions attached to removal under permission were read as requiring reasonable precautions for safe transit, not absolute liability for every loss. The undertaking to bear transfer losses was confined to preventable losses and did not bar relief where the loss occurred without negligence, collusion, or lack of reasonable care. The accident-related spill therefore fell within Section 23(1), and the duty burden was remittable or refundable. en-us Wed, 22 Feb 1984 00:00:00 +0530 Tue, 11 Nov 2014 15:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166897 Goods lost in an unavoidable accident during bond-to-bond transfer of warehoused goods were treated as loss before clearance for home consumption, so remission or refund of duty was available under the Customs Act. The conditions attached to removal under permission were read as requiring reasonable precautions for safe transit, not absolute liability for every loss. The undertaking to bear transfer losses was confined to preventable losses and did not bar relief where the loss occurred without negligence, collusion, or lack of reasonable care. The accident-related spill therefore fell within Section 23(1), and the duty burden was remittable or refundable. Case-Laws Customs Wed, 22 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166897