In following cases, Custom duty is not to be charged

  • No duty on Pilferage of goods (Section 13)
  • Remission of duty on destroyed goods (Section 23(1) )
  • No duty on relinquishment of the title to the goods (Section 23(2) )
  • Abatement of duty on damaged or deteriorated goods [Section 22]


  1. Indirect Tax
  2. Customs
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides GST Training in Delhi. Register now.