Warehousing Ports Act, 1836, 25 of 1836 (Rep., Act 12 of 1873)

Section XXIX. And it is hereby enacted, that if Goods Warehoused and Bonded for Duty shall be destroyed by fire or

Repealed or not in force · As amended up to 2026-08

XXIX. And it is hereby enacted, that if Goods Warehoused and Bonded for Duty shall be destroyed by fire or other accident, no Duty shall be chargeable thereon, provided that if they be destroyed in a Private Warehouse, notice thereof be given to the Collector of Customs or Warehouse-keeper, within forty-eight hours of the discovery of the accident. And if Goods when lodged in Warehouse shall receive damage, they shall be assessed for Duty according to their actual value and Bond for the same executed for the unexpired term of Warehousing. No Duty to be levied on Goods destroyed by fire or other accident; and if damaged, Duty to be levied on the damaged value.

Source: India Code