(1)[Without prejudice to the provisions of section 13, where it is shown] [ Substituted by Act 11 of 1983, Section 48 (w.e.f. 13.8.1983).] to the satisfaction of the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [ Substituted by Act 27 of 1999, Section 100, for " Assistant Commission 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).] that any imported goods have been lost [(otherwise than as a result of pilferage)] [ Inserted by Act 11 of 1983, Section 48 (w.e.f. 13.5.1983).] or destroyed, at any time before clearance for home consumption, the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [Substituted by Act 27 of 1999, Section 100, for " Assistant Commission 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). ] shall remit the duty on such goods.
