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    <title>Allowance in case of volatile warehoused goods</title>
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    <description>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.</description>
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      <description>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.</description>
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