ALLEGIANCE PROFESSIONAL ACADEMY DIFFERENCE UNDER customs province |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, at sea or ravaging of goods, except | | |pilferage. | |2) No Customs duty is leviable under this section if goods argon pilfered, |2) Customs duty is leviable on the goods which are lost or unmake. But | |subject to check up on that goods should not be restored back. |this section empowers AC or DC to slow the duty. | |3) Pilfer age should be occurred after unloading but earlier lay of |3) deviation or destruction can be any eon before clearance. | |clearance. | | |4) Benefit of this section is not unattached 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 journey 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: BestEssayCheap.com
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