If any imported goods are pilfered after the unloading thereof and before the proper officer has made an order for clearance for home consumption or deposit in a warehouse, the importer shall not be liable to pay the duty leviable on such goods except where such goods are restored to the importer after pilferage.
CHAPTER V LEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES
Section 13: Duty on pilfered goods
Supreme Court judgments on the Customs Act, latest first, with headnotes: LegalFirms