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  • Writer's pictureRajesh Audithyan

Distinction between Pilferage and Loss of goods Under Customs Act 1962

Distinction between Sec 13 & Sec 23

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

Pilferage of the goods ( Sec 13 ) Customs Act 1962

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 +++++++++++++++++++++++++++++++++++++++++++++++++++++

Loss of goods ( Sec 23 ) Customs Act 1962 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

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