https://www.taxtmi.com/caselaws?id=45894 Pilferage of imported goods after unloading and before clearance for home consumption is governed specifically by Section 13 of the Customs Act, 1962, which relieves the importer from duty in such cases. Section 23(1), which deals with remission for goods lost, destroyed or abandoned before clearance, operates in a different field and does not extend to pilferage. A later amendment inserting the words "without prejudice to the provisions of Section 13" was treated as clarificatory of this existing position, reinforcing that the specific pilferage provision prevails over the general remission provision. en-us Tue, 25 Jul 2000 00:00:00 +0530 Wed, 14 Jul 2010 13:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45894 Pilferage of imported goods after unloading and before clearance for home consumption is governed specifically by Section 13 of the Customs Act, 1962, which relieves the importer from duty in such cases. Section 23(1), which deals with remission for goods lost, destroyed or abandoned before clearance, operates in a different field and does not extend to pilferage. A later amendment inserting the words "without prejudice to the provisions of Section 13" was treated as clarificatory of this existing position, reinforcing that the specific pilferage provision prevails over the general remission provision. Case-Laws Customs Tue, 25 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45894