110. When any warehoused goods of such class or description as the Board having regard to the volatility of such goods and the manner of their storage may, by notification in the official Gazette, specify are, at the time of delivery from a warehouse, found to be deficient in quantity and the ¹[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board] is satisfied that such deficiency is on account of natural loss, no duty shall be charged on such deficiency.