Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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A custodian under customs law is liable for pilferage only if imported goods are shown to have been lost or substituted while in its custody. Where sealed containers move on a said-to-contain basis and the examination reports show intact seals, or no tampering, a mere mismatch between the import manifest and the goods found does not prove pilferage or substitution during custody. On the facts, the tribunal found no evidence that the containers were tampered with while with the custodian, so the duty demand raised on custodian liability and the related penalties were unsustainable and were set aside.
A custodian under customs law is liable for pilferage only if imported goods are shown to have been lost or substituted while in its custody. Where sealed containers move on a said-to-contain basis and the examination reports show intact seals, or no tampering, a mere mismatch between the import manifest and the goods found does not prove pilferage or substitution during custody. On the facts, the tribunal found no evidence that the containers were tampered with while with the custodian, so the duty demand raised on custodian liability and the related penalties were unsustainable and were set aside.
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