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TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 70

Allowance in Case of Volatile Goods

~1 min read
https://sooperkanoon.com/act/44890

Bare act section · Research

About this section

Customs Act, 1962 Section 70 is part of Customs Act, 1962 - Allowance in Case of Volatile Goods. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) When any warehoused goods to which this section applies are at the time of delivery from a warehouse found to be deficient in quantity on account of natural loss, the1[Assistant Commissioner of Customs or Deputy Commissioner of Customs ] may remit the duty on such deficiency.

(2) This section applies to such warehoused goods as the Central Government, having regard to the volatility of the goods and the manner of their storage, may, by notification in the Official Gazette, specify.

________________________

1. Substituted by Act 22 of 1995, section 50, for "Assistant Collector of Customs" (w.e.f. 26-5-1995) and again Substituted by Act 27 of 1999, section 100, for "Assistant Commissioner of Customs" (w.e.f. 11-5-1999).

Frequently asked questions

What does Customs Act, 1962 Section 70 provide?

Section Section 70 of the Customs Act, 1962 (Allowance in Case of Volatile Goods) is reproduced on this page as part of the Customs Act, 1962. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Customs Act, 1962 Section 70?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 70. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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