Without prejudice to the provisions of section 13
where it is shown to the satisfaction of AC/DC
that any imported goods have been lost or destroyed,
(otherwise than as a result of pilferage)
at any time before clearance for home consumption
AC/DC shall remit the duty on such goods.
Note:-
- The loss referred to in this section is generally due to natural causes like fire, flood, etc.
- Even loss at warehouse covered
Difference between Section 13 and Section 23(1)
|
Section 13 |
Section 23 (1) |
|
It covers Pilferage of goods
|
It covers Loss and destruction of goods (except pilferage) |
|
Duty is not payable at all |
Duty is payable but is remitted(waived) |
|
Period of pilferage between their unloading and order for clearance is covered
|
Anytime before actual clearance for home consumption.
|
|
Pilferage is not to be proved |
Loss/destruction shall be proved to AC/DC |
|
If goods are restored, no duty payable |
No such provision, as lost or damaged goods cannot be restored |
