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Section 13 – Customs Act, 1962

The Customs Act, 1962

 

 

13. DUTY ON PILFERED GOODS. –

 

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 livable on such goods except where such goods are restored to the importer after pilferage.

 

 

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Laws – Customs Act, 1962

 

Indian Laws – Bare Acts

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