Custom duty on pilfered goods :

Section 13 deals with the law applicable to pilfered goods as under –

• Any imported goods are pilfered
• After the unloading thereof;
• But 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.

In order to claim pilferage the following circumstances should exist:

• There should be evidence of tempering with the package; and
• There should be blank space for the missing articles in the package; and
• The missing articles should be unit articles.