If the goods are pilferred after they are unloaded or lost or ...
Importers Not Liable for Duty on Goods Lost, Stolen, or Destroyed Before Clearance or Warehousing.
February 16, 2018
Case Laws Customs AT
If the goods are pilferred after they are unloaded or lost or destroyed at any time before clearance for home consumption or deposit in warehouse, importer is not liable to pay duty leviable on such goods. - AT
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