Customs Act, 1962 › Chapter V — Levy of, and Exemption from, Customs Duties

Section 13. Duty on pilfered goods

Customs Act, 1962

Bare Act

Duty on pilfered goods. — 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.

Judgments on Section 13

Union Of India vs The Board Of Trustees Of The Port Of Bombay — Supreme Court of India, 25 Aug 2026. Custody of imported goods derived from another statute, such as the Major Port Trusts Act, does not bar approval of that person as custodian under Section 45(1) or fasten liability on him under Section 45(3) for duty on…
Glamstone Cosmetics Pvt. Ltd. Thr… vs The Union Of India And Ors — Bombay High Court, 9 Mar 2026. Goods importable only subject to statutory conditions (such as CDSCO registration for cosmetics) become prohibited goods under Section 11 read with Section 125 of the Customs Act when imported without compliance, and…
Laxmi Starch Limited vs Union Of India — Andhra HC (Pre-Telangana), 29 Apr 1993. A claimant who has passed on the burden of an indirect tax to buyers is not entitled to a refund of excess duty; refund lies only with proof that the claimant bore the burden, under the unjust-enrichment scheme embodied…