(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 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs" (w.e.f. 11.5.1999). Earlier, these words were substituted by Act 22 of 1995, Section 50 (w.e.f. 26.5.1995).] may remit the duty on such deficiency.
