Section 11
Substitution of section 14
of Excise (Amendment) Act 2019
The principal Act is amended by substituting for section 14
the following section:
Quoted provision
Section 14
“Remission of duty on goods damaged, destroyed or lost before removal from excise control
(1)
If any dutiable goods are damaged, destroyed or lost due to unavoidable accident at any time before removal from excise control, the Director General may, where he deems fit, remit the whole or any part of the excise duty payable
Excise (Amendment)
11
thereon if notice in writing of such damage, destruction or loss, supported by sufficient documents, has been given at or before the time of the removal of such goods.
(2)
If any dutiable goods are damaged, destroyed or lost due to unavoidable accident after the removal of such goods from excise control, no abatement of excise duty shall be allowed on such goods.”.
Amendment of section 15