CourtMesh

Section 23: Remission of duty on lost, destroyed or abandoned goods

The Customs Act, 1962*Union territory Act of Chandigarh · Act 52 of 1962

(1) 1 [Without prejudice to the provisions of section 13, where it is shown] to the satisfaction of the 2 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] that any imported goods have been lost 3 [(otherwise than as a result of pilferage)] or destroyed, at any time before clearance for home consumption, the 2 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] shall remit the duty on such goods.

4 [(2) The owner of any imported goods may, at any time before an order for clearance of goods for home consumption under section 47 or an order for permitting the deposit of goods in a warehouse under section 60 has been made, relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereon;]

5 [Provided that the owner of any such imported goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force.]

Where this provision sits

ActThe Customs Act, 1962*
Section23
Marginal noteRemission of duty on lost, destroyed or abandoned goods
JurisdictionUnion territory of Chandigarh
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Customs Act, 1962* is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.