s 14 Remission of duty on goods lost, damaged or destroyed
(1) If any dutiable goods are damaged, destroyed or, by unavoidable accident, lost at any time before removal from excise control, the Director General may remit the whole or any part of the excise duty payable thereon. (2) After removal from excise control no abatement of excise duty shall be allowed on any such goods— (a) on account of damage; or (b) on account of any claim that the weight, measure, volume or value as determined by the proper officer for the purpose of ascertaining the excise duty on such goods, is incorrect unless notice in writing of such claim has been given at or before the time of such removal.