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TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 23

REMISSION OF DUTY ON LOST, DESTROYED OR ABANDONED GOODS

~1 min read
https://sooperkanoon.com/act/452899

Bare act section · Research

About this section

Customs Act, 1962 Section 23 is part of Customs Act, 1962 - REMISSION OF DUTY ON LOST, DESTROYED OR ABANDONED GOODS. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1) 24[Without prejudice to the provisions of section l3, Where it is shown] to the satisfaction of the 23[Assistant Commissioner of Customs or Deputy Commissioner of Customs] that any imported goods have been lost 6[(otherwise than as a result of pilferage)] or destroyed, at any time before clearance for home consumption, the 23[Assistant Commissioner of Custom or Deputy Commissioner of Customs] shall remit the duty on such goods. 21[(2) The owner of any imported goods may at any time before an order for clearance of the 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.]

Frequently asked questions

What does Customs Act, 1962 Section 23 provide?

Section Section 23 of the Customs Act, 1962 (REMISSION OF DUTY ON LOST, DESTROYED OR ABANDONED 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 23?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 23. 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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