No responsibility of Custodian after passing of order of clearance

MTI Materials Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) Conclusion: Appointment of the custodian was mainly for the purpose of getting the customs formalities completed. Hence, his responsibilities also continued only to the stage when out of charge order for clearance either for home consumption or for depositing in a warehouse was passed by the proper officer. Refund application was rightly rejected as neither duty exemption under Section 13 of Customs Act nor the remission of duty under Section 23 of Customs Act was available to assessee. Held: Assessee-company had filed claims of...