Custodian of imported goods liable to pay customs duty on pilferage: CESTAT Delhi

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

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