CUSTOMS LAW MADE EASY SERIES - PILFERAGE VS LOSS OF GOODS

Distinction between Sec 13 & Sec 23

“Pilferage of the goods” VS  “Loss of goods”

Pilferage of the goods ( Sec 13 )

a. MEANING : Pilfer means to steal, especially in small quantities
b.DUTY :Shall not be liable to pay duty
c.RESTORATION : If Goods are restored after pilferage, liable
to pay duty
d.WAREHOUSING : Not apply to this section
e.ONUS TO PROVE : Does not lie on importer as it comes during
examination of officer
f.TIME OF OCCURRENCE : After unloading but before order for clearance
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Loss of goods ( Sec 23 )
a.MEANING : Words lost or destroyed refers to “total loss” of goods
b.DUTY : If already paid, it will be remitted
c.RESTORATION : Restoration is not possible
d.WAREHOUSING : Apply to this section
e.ONUS TO PROVE : Has to prove
f.TIME OF OCCURRENCE Before clearance for home consumption