law: Custom Act, 1962 
  23.
  
  Remission of Duty on Lost, Destroyed or Abandoned Goods. – 
  (1)
  
  Without prejudice to the provisions of section 13, where it is shown to the
  
  satisfaction of the Assistant Commissioner of Customs that any imported goods
  
  have been lost (otherwise than as a result of pilferage) or destroyed, at any
  
  time before clearance for home consumption, the Assistant Commissioner of
  
  Customs shall remit the duty on such goods.
  (2)
  
  The owner of any imported goods may, at any time before an order for clearance
  
  of goods for home consumption under section 47 or an order for permitting the
  
  deposit of goods in a warehouse under section 60 has been made, relinquish his
  
  title to the goods and thereupon he shall not be liable to pay the duty
  
  thereon.