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ALLEGIANCE PROFESSIONAL ACADEMY DIFFERENCE UNDER CUSTOMS |SECTION 13 OF CUSTOMS |SECTION 23(1) OF CUSTOMS | |1) This section deals with pilferage i.e. small theft or petty theft. |1) This section deals with, lost or destruction of goods, except | | |pilferage. | |2) No Customs duty is leviable under this section if goods are pilfered, |2) Customs duty is leviable on the goods which are lost or destroyed. But | |subject to condition that goods should not be restored back. |this section empowers AC or DC to remit the duty. | |3) Pilferage should be occurred after unloading but before order of |3) Loss or destruction can be any time before clearance. | |clearance. | | |4) Benefit of this section is not available if goods are pilfered in |4) AC or DC can remit the duty if goods lost or destroyed in warehouse. | |warehouse. | | |5) Importer does not have to prove the pilferage. |5) Remission is available only if, importer proves to the satisfaction of | | |AC or DC that goods are lost or destroyed. | DIFFERENCE BETWEEN TRANSIT AND TRANSHIPMENT OF GOODS | TRANSIT |

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