Container Corporation of India Ltd. Vs Commissioner of Customs (Appeals) (CESTAT Delhi)
CESTAT Delhi held that as per section 45 of the Customs Act, 1962, being the custodian of imported goods, appellant was burdened with the responsibility of safe custody of the imported goods. Thus, customs duty rightly payable by the appellant on the goods pilfered.
Facts- Intelligence was gathered that two Containers containing mis-declared and restricted goods belonging to M/s. Shanker Impex were lying in ICD, Tughlakabad, New Delhi since June, 2010. Bill of Entry 2092589 dated 25.06.2010 was filed against Container No. GLDU7380644 but no “out of charge” was given. The appellant informed vide letter dated 27.06.2013 that during joint survey of the container, the same was found empty and an FIR was lodged with the jurisdictional police authorities. On examining the contents of Container No. CLHU 8304336, it was found to contain cylinders filled with Refrigerant 22 Chlorodifluoromethane, Refrigerant 22 Monochlorodifluorome thane and SSG 22 Chlorodifluoromethane gas. The impugned goods required import license for import of SSG 22 Gas classifiable under chapter heading 903 4490 of the Customs Tariff Act, 1975 is an ozone depleting substance covered under the Montréal protocol. The goods were, accordingly seized u/s. 110 of the Act vide seizure memo dated 14.11.2013.
