Rule-21 : Remission of duty:

Where it is shown to the satisfaction of the commissioner that goods have been lost or destroyed by natural causes, or by unavoidable accident or that the goods are unfit for consumption or for marketing as claimed by the manufacturer, at any time before removal , he may remit the duty payable on such goods , subject to such conditions as may be imposed by him by an order in writing.

Competent Authority	Amount of Duty empowered to remit	Monetary limit to supervise destruction
Inspector	None	Below Rs 5000
Superintendent	Upto Rs 10,000	RS 5000 but upto Rs 20,000
DC/AC	More than 10,000 but upto Rs 1,00,000	Exceeding Rs 20,000
AC/JC	More than 1,00,000 but upto Rs 5,00,000	–
Commissioner	More than 5,00,000	–