Get Mystery Box with random crypto!

Which of the following is correct for destroyed goods under se | Apna Mentor CA Final

Which of the following is correct for destroyed goods under section 23 of the Customs Act, 1962?
Anonymous Quiz
13%
It is applicable in case of total loss of goods even if same can be recovered
20%
The provisions are not applicable if goods are destroyed at the warehouse.
60%
The provisions are also applicable even if goods are destroyed at the warehouse.
7%
The importer need not prove the loss to the proper officer