Customs duty on export goods lost in transit

Hi friends,

I am working in a MNC company located in SEZ. My boss instructed us to make a provision in SAP to print on export invoice as a special condition that the Customs Duty amount payable, if any damage or loss occured during transit but these duties should not be added to Invoice value. As per my knowledge no duties and taxes are applicable on export of goods except certain goods specifically taxed.

Please advise me whether any such Rule or Section in Customs or any other law saying that duties are applicable if goods are damaged or lost during transit of export consignment from India to outside India.

If applicable, please advice us on calculation of taxable amount and rate of tax applicable on such transaction.