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The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XX


Remission of duty and payment of compensation to the owner in certain cases
214. Where, on prosecution by the owner of any goods, an officer of Customs is convicted of an offence connected with the removal of such goods from the warehouse without payment of duty, the whole of the duty on such goods shall be remitted, and, the Commissioner of Customs shall, in accordance with the rules, pay to the owner due compensation for the damage caused to the owner by such offence.

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