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Case Name : Airport Authority of India Vs Commissioner of Customs (AIR) (CESTAT Chennai)
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Airport Authority of India/ AAICLAS Vs Commissioner of Customs (AIR) (CESTAT Chennai) Brief facts are that the appellant is constituted under the Airports Authority of India Act, 1994 and was granted custodianship inter-alia of the export cargo. They have to comply with the provisions of Customs Act, 1962, Rules, Regulations and instructions issued from time to time, as per the HCCAR, 2009, issued vide Customs Notification No. 26/2009-Cus. (NT) dated 17.3.2009, custodian is duty bound to be diligent in discharging their duties and obligations. During surprise check conducted by the officers of...
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