Remission on custom duty (sec 23)

Anuj Mehta (Assistant) (221 Points)

24 April 2013  

Sec 23(1) - Loss or destruction of goods

In case where it is shown to the satisfaction od Assistant / Deputy Commissioner of customs -

- that any goods have been lost / destroyed,

- at any time before clearance for home consumption

then he shall remt the duty on such goods.

 

Some silly doubts..

1. "he" = importer?

2. "remit the duty" = pay duty at normal rates (i.e no abatement)?