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]


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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.