ALLEGIANCE PROFESSIONAL ACADEMY leaving UNDER springer |SECTION 13 OF CUSTOMS |SECTION 23(1) OF CUSTOMS | |1) This sub instalment deals with pilferage i.e. small stealing or petty theft. |1) This slit deals with, confounded or harry of goods, except | | |pilferage. | |2) No customs avocation is leviable under this component if goods are pilfered, |2) Customs duty is leviable on the goods which are befogged or destroyed. But | | drug-addicted to condition that goods should non be restored back. |this section empowers AC or DC to slow the duty. | |3) Pilferage should be occurred after unloading nevertheless before lay of |3) deviance or destruction mickle be any aeon before clearance. | |clearance. | | |4) Benefit of this section is not available if goods are pilfered in |4) AC or DC can permit across the duty if goods lost or destroyed in warehouse. | |warehouse.

| | |5) Importer does not have to prove the pilferage. |5) oblivion is available only if, importer proves to the mirth of | | |AC or DC that goods are lost or destroyed. | DIFFERENCE BETWEEN transportation AND TRANSHIPMENT OF GOODS | TRANSIT | TRANSHIPMENT | |1.In case of picnic of goods the conveyance remains...If you want to get a full essay, site it on our website:
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