Custodian responsibility for secure custody ensures goods remain under appointed custody until customs clearance and liabilities attach. The Commissioner of Customs must appoint a custodian for imported goods in a customs area; custodians take charge from carriers, arrange storage and safety, and permit clearance only after importers complete customs formalities and pay duties. Custodians must ensure safe custody and are liable if goods are pilfered while in their custody. Customs authorities supervise loading, unloading, container stuffing/de-stuffing and inspection in docks and ICDs, and the Handling of Cargo in Customs Areas Regulations, 2009 provide guidelines for custodians and Cargo Service Providers on receipt, storage, transport and security of cargo.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Custodian responsibility for secure custody ensures goods remain under appointed custody until customs clearance and liabilities attach.
The Commissioner of Customs must appoint a custodian for imported goods in a customs area; custodians take charge from carriers, arrange storage and safety, and permit clearance only after importers complete customs formalities and pay duties. Custodians must ensure safe custody and are liable if goods are pilfered while in their custody. Customs authorities supervise loading, unloading, container stuffing/de-stuffing and inspection in docks and ICDs, and the Handling of Cargo in Customs Areas Regulations, 2009 provide guidelines for custodians and Cargo Service Providers on receipt, storage, transport and security of cargo.
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