Discuss the provisions of the Customs Act 1962 with regard to duty on Pilfered Goods.

Section 13 of the Customs Act, 1962 The importer shall not be liable to pay the duty leviable on such goods except where such goods are restored to the importer after pilferage. If any imported goods are pilfered after unloading thereof in a customs area while in the custody of a person approved by the Commissioner, that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an import manifest or an import report to the proper officer for the arrival of the conveyance in which the said goods were carried.