https://www.taxtmi.com/acts?id=46845 Section 23 of the Customs Act is amended in sub-section (1) to qualify the loss-based remission language by inserting "without prejudice to the provisions of section 13" before "where it is shown". The amendment also inserts "otherwise than as a result of pilferage" after "have been lost", distinguishing loss from pilferage for the purpose of the provision and aligning the subsection with the separate treatment of section 13. en-us Tue, 31 Dec 2024 17:15:08 +0530 Mon, 27 Apr 2026 12:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46845 Section 23 of the Customs Act is amended in sub-section (1) to qualify the loss-based remission language by inserting "without prejudice to the provisions of section 13" before "where it is shown". The amendment also inserts "otherwise than as a result of pilferage" after "have been lost", distinguishing loss from pilferage for the purpose of the provision and aligning the subsection with the separate treatment of section 13. Act-Rules F. Acts / Amendment Acts Tue, 31 Dec 2024 17:15:08 +0530 https://www.taxtmi.com/acts?id=46845