Custodian liable to pay duty on goods pilfered while in custody: Delhi HC

Container Corporation of India Vs Commissioner of Customs (Delhi High Court) Delhi High Court held that section 45(3) of the Customs Act provides that the custodian of the imported goods having been in custody is liable to pay duty in case they are pilfered while in custody. Accordingly, customs duty and penalty rightly levied. Facts- M/s. Pico Trading Co. had filed Bill of Entry dated 27.10.2011 for clearance of goods imported in a container. The goods were declared as “steep glass bowl” and “deep cut glass bowl” with declared valued of Rs. 8,12,745.6/-. Based on the specific intellig...