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 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 20925

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