Custom

ALLEGIANCE PROFESSIONAL ACADEMY
DIFFERENCE UNDER CUSTOMS

|SECTION 13 OF CUSTOMS |SECTION 23(1) OF CUSTOMS |
|1) This subsection deals with pilferage i.e. small theft or petty theft. |1) This section deals with, confounded or ravaging of goods, except |
| |pilferage. |
|2) No Customs duty is leviable under this section if goods are pilfered, |2) Customs duty is leviable on the goods which are lost or destroyed. But |
|subject to condition that goods should not be restored back. |this section empowers AC or DC to slow the duty. |
|3) Pilferage should be occurred after unloading but before lay of |3) deviation or destruction can be any eon before clearance. |
|clearance. | |
|4) Benefit of this section is not available if goods are pilfered in |4) AC or DC can remit the duty if goods lost or destroyed in warehouse. |
|warehouse.



| |
|5) Importer does not have to prove the pilferage. |5) Remission is available only if, importer proves to the rejoicing of |
| |AC or DC that goods are lost or destroyed. |

DIFFERENCE BETWEEN TRANSIT AND TRANSHIPMENT OF GOODS

| TRANSIT | TRANSHIPMENT |
|1.In case of excursion of goods the conveyance remains...If you want to get a full essay, order it on our website: Orderessay



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