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Customs-duty liability for pilfered imported goods arises independently against a customs-area custodian once it has been approved under the Customs Act. A statutory Port Trust may be approved as a custodian because its conditional civil liability as bailee under the Major Port Trusts Act differs from the statutory obligation owed to Revenue for pilferage. The saving clause governing custodian approval does not prevent approval where the other enactment imposes no corresponding customs-duty liability. The overriding provision applies despite other laws, but liability for pilferage cannot arise for periods preceding the custodian's approval.
Customs-duty liability for pilfered imported goods arises independently against a customs-area custodian once it has been approved under the Customs Act. A statutory Port Trust may be approved as a custodian because its conditional civil liability as bailee under the Major Port Trusts Act differs from the statutory obligation owed to Revenue for pilferage. The saving clause governing custodian approval does not prevent approval where the other enactment imposes no corresponding customs-duty liability. The overriding provision applies despite other laws, but liability for pilferage cannot arise for periods preceding the custodian's approval.
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TaxTMI 
TaxTMI 
