# The Customs Act, 1962, Section 13: Duty on pilfered goods

- Act: The Customs Act, 1962 (Act 52 of 1962)
- In force from: 1963-02-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/customs-act-1962/section/13/

## Text

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.

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