50. Remission of duty on lost spirits
In the event of the loss or destruction by fire or other unavoidable accident of any spirits whilst in a distillery or in a warehouse or whilst being received into or delivered from a spirit store or a warehouse, or whilst being removed under bond on shipboard or whilst being shipped or landed, Cabinet shall, on proof to its satisfaction of such loss or destruction, remit the duty payable or paid in respect of the spirits so lost or destroyed.