Remission on custom duty (sec 23)

"he" refers to Assistant ( Note the word Deputy has been removed  from custom laws) Commisioner of Customs.

"remit the duty" means the duty paid on such lost or destroyed goods shall be refunded.

If goods are destroyed before clearance of home consumption.. question of duty does not arise.. then how can be there a refund?

Here when the assessee claims that his goods has been destroyed or lost then the AC starts investigation which takes time & till the time the investigation gets completed the assessee will pay duty & clear his goods for home consumption & after investigation if the claim of assessee proves to be correct then the duty is remitted to him so" duty has to be paid first"