Theft of goods under TIR cannot be equated to destruction for customs duty exemption purposes.

The Supreme Court dismissed the plaintiff's appeal against a customs authority decision to levy duties on goods transported under a TIR carnet. The court found that the plaintiff failed to deliver goods to the designated customs office, and the subsequent theft by unknown perpetrators did not constitute 'destruction' as required for exemption under the Customs Act. Consequently, the court ruled that the customs authority correctly applied the law by refusing the exemption and imposing duties.