Under Sec 54 and 55 is it not for BOI to decide if we need to pay duty not customs i.e. if BOI were to accept our roots cause and analysis for such loss, and we could argue that no real loss occurred, the value of the loss is included in the COGS, could they not possible agree that no physical loss occurred and that we did not have to pay any customs duty or VAT?
I.E. discuss root cause of loss first with BOI and only pay customs duty if instructed by BOI?