Allowance in case of volatile goods
Section 70 of the Customs Act, 1962 deals with allowance in case of volatile goods. When any warehoused goods to which this section applies are at the time of delivery from a warehouse found to be deficient in quantity on account of natural loss, the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] may remit the duty on such deficiency. The Act came into force on 01 Feb 1963.
(1) When any warehoused goods to which this section applies are at the time of delivery from a warehouse found to be deficient in quantity on account of natural loss, the 1[Assistant Commissioner of Customs or Deputy Commissioner of Customs] may remit the duty on such deficiency.
(2) This section applies to such warehoused goods as the Central Government, having regard to the volatility of the goods and the manner of their storage, may, by notification in the Official Gazette, specify.
Section 70, The Customs Act, 1962 (Act 52 of 1962).
Questions about Section 70
What does Section 70 of the Customs Act deal with?
Section 70 of the Customs Act is headed "Allowance in case of volatile goods". When any warehoused goods to which this section applies are at the time of delivery from a warehouse found to be deficient in quantity on account of natural loss, the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] may remit the duty on such deficiency.
How do I find court cases under Section 70 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 70, section 70 Customs Act 1962, section 70 of the Customs Act. People searching for it also type customs act cap 70. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Section 70 of the Customs Act come into force?
Section 70 of the Customs Act, cited as Customs Act 1962 70, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.