Sec 23 and sec 70
Querist : Anonymous
because sec 23 is a general section for remission and it does not write 'except the goods covered u/s70'.....
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Remission of duty on lost, destroyed or abandoned goods.
(1) 1[ Without prejudice to the provisions of section 13, where it is shown] to the satisfaction of the Assistant Commissiner of Customs. that any imported goods have been lost 2[ (otherwise than as a result of pilferage)] or destroyed, at any time before clearance for home consumption, the Assistant Commissioner of Customs shall remit the duty on such goods.
(2) 3[ The owner of any imported goods may, at any time before an order clearance of goods for whole constitution under section 47 or an order for permitting the deposits of goods in a werehouse under section 60 has been made, relinquish his title to the goods and thereupon he s- hall not be liable to the goods and pay the duty thereon.:]
and
SECTION 70.
Allowance in case of volatile goods. – (1) When any warehoused goods to which this section applies are at the time of delivery from a warehouse found to be deficient in quantity on account of natural loss, the Assistant Commissioner of Customs or Deputy Commissioner of Customs may remit the duty on such deficiency.
(2)This section applies to such warehoused goods as the Central Government, having regard to the volatility of the goods and the manner of their storage, may, by notification in the Official Gazette, specify.
Querist : Anonymous
thank you in advance!!
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