law: Custom Act, 1962 
  13.
  
  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.