Duty on goods lost may be remitted

(1) If any goods liable to duty are lost or destroyed by unavoidable accident before delivery from a factory, Customs area or warehouse or in removing them from a factory or warehouse or in shipping them for exportation or for use as stores, or in the course of delivery from or receiving into any factory, Customs area or warehouse, the Comptroller may remit the duties if he is satisfied that such goods have not been or will not be used or consumed in the Country. (2) If any manufacturer or importer desires to destroy any goods liable to duty before they have been delivered from his factory or from a Customs area or warehouse, the goods may be destroyed subject to any directions which may be given by the Comptroller and upon their destruction as aforesaid the duty thereon shall be remitted or refunded, as the case may be. Customs and Excise Duties 49 (3) The Comptroller may remit the duty on any deficiency of spirits (which may be liable to duty) shown to his satisfaction to have been reasonably caused by leakage, evaporation or absorption.