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Topics discussed in the video: 00:10 - Circumstances under which no duty will be levied 07:14 - Transit of Goods 08:50 - Transhipment of Goods 10:30 - Basic conditions of Exemption and Remission 11:56 - Pilferage 13:15 - Loss or Destruction of Goods 16:22 - Goods are imported into India after exportation therefrom 19:46 - Imported goods have been originally exported to the overseas suppliers for repairs 29:48 - Exported goods may come back for repairs and re-export 34:10 - Goods Derelict , Wreck etc.[sec.21] 39:39 - Distinguish between Derelict, Jetsam and Flotsam Welcome to the fourth lecture in our series on Introduction to Customs Law, where we dive into the complex world of Indirect Taxation. In this lecture, CA Raj K Agrawal will take us through the different circumstances under which no duty will be levied, as well as the basic conditions of exemption and remission. We will begin by discussing the transit of goods and transhipment of goods, and the circumstances under which they are exempt from duty. We will then move on to understanding the conditions of exemption and remission, and how they apply to different situations such as pilferage, loss or destruction of goods, and goods that are imported into India after exportation therefrom. CA Raj K Agrawal is a renowned expert in customs law and has years of experience in the field. His lectures are known for their clarity and practical approach, and he makes even the most complex concepts easy to understand. ✅ Customs Playlist - • Customs Full Course: Playlist | CA Raj K A... ✅ View only Customs PDF - http://on-app.in/app/oc/293966/teddv (Non - Downloadable) Comprehensive Learning Platform - Study At Home Prepare for Academic, Professional, Competitive Exams & Skill Development Courses 💻 Windows: https://www.StudyAtHome.org 📱 Android & iOS App: "Study At Home - Learning App" - https://bit.ly/StudyAtHome_App Other Free Courses on YouTube: ✅ Income Tax AY 2024-25 - • Income Tax Full Course: Playlist | CA Raj ... ✅ GST - • GST Full Course: Playlist | CA Raj K Agrawal ✅ Printed Material of Income Tax - https://bit.ly/3OwBkfe ✅ View only Income Tax PDF (Non - Downloadable) - http://on-app.in/app/oc/218092/teddv ✅ Accounting Playlist - • Accounting Playlist | CA Raj K Agrawal ✅ Costing Playlist - • Costing: Playlist | CA Raj K Agrawal | Stu... ✅ CA Foundation QA Full Course Playlist - • Quantitative Aptitude: Playlist | CA Found... ✔️ Contact Us – 8932012345 ✔️ Telegram – https://t.me/StudyAtHome ✔️ Instagram – / studyathome ✔️ Twitter – / studyathome_org ✔️ Facebook – / studyathome.org ✔️ LinkedIn – / studyathome ✔️ WhatsApp – https://wa.me/918932012345