If any imported goods are pilfered after the unloading thereof and before the proper officer has made an order for clearance for home consumption or deposit in a warehouse, the importer shall not be liable to pay the duty leviable on such goods except where such goods are restored to the importer after pilferage.
Section 13: Duty on pilfered goods.
The Customs Act, 1962Central Act · Act 52 of 1962
Where this provision sits
| Act | The Customs Act, 1962 |
|---|---|
| Section | 13 |
| Marginal note | Duty on pilfered goods. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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