Custodian Not Liable Under Customs Law for Absence of Seal Tampering Evidence

Concor Vs Principal Commissioner of Customs Imports ICD TKD (CESTAT Delhi) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, concerned the liability of a custodian under section 45 of the Customs Act, 1962, for alleged pilferage of imported goods. The appellant, a public sector undertaking acting as custodian of imported goods at Inland Container Depots (ICDs) and Container Freight Stations (CFS), challenged an order confirming a duty demand of ₹51,80,776 along with penalties under sections 112 and 117 of the Act. Under the statutory framework, importe...