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 intelligence, the container was examined on 02.11.2011/03.11.2011, in the presence of independent witnesses/Panchas, and the Proprietor of M/s. Pico Trading Co. and the representative of the CHA and on examination, it was found that in addition to declared goods, there were 45 other different kinds of branded products including ladies purses, branded liquor etc., the total value of which was assessed at Rs. 3,24,93,750/-. The container containing the goods was sealed with the Customs Seal No. 594385 and was then seized and handed over to the appellant for safe custody.
The container was later inspected on 01.06.2012, when it was found to be affixed with the seal of 344378. Appellant was then asked to explain the change of seal. Appellant feigned ignorance and made a request for joint survey of the container, which was done on 15.10.2012. During joint survey, the container was found to contain goods worth only Rs. 2,35,000/-, while the rest of the goods were pilfered. Appellant then lodged an FIR with the police on 17.10.2022 reporting loss/theft of the goods from the container.
