Recovery of duty from custodians on pilfered imported goods - custodians liable; demand notices required before remission or refund. Amendment to section 45 makes custodians liable for customs duty on goods pilfered or lost after unloading but before clearance; recovery requires issuance of demand notices to custodians across three identification scenarios (after Bill of Entry, at IGM closure without Bill of Entry, or when custodians report shortages). Demand notices must be issued before remission or refund is allowed, with AC(MCD) and AC(Group) responsible for verification, issuance, and ensuring recovery of duty.