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)?
"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?
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