Custodian responsibility in customs areas: custodians must safeguard imported goods and permit release only after customs formalities are met. The Commissioner of Customs must appoint a custodian to take charge of imported goods in Customs areas, arrange proper storage and safety, and allow delivery only after importers complete Customs formalities and pay duties; no goods may be cleared without Customs permission. Custodians recognised under other laws perform equivalent obligations. Custodians bear duty liability if goods are pilfered while in custody. Containerisation, ICDs and private cargo handling at airports have expanded custodial roles, and the Handling of Cargo in Customs Areas Regulations, 2009 provides operational guidance for custodians and Customs Cargo Service Providers.
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 in customs areas: custodians must safeguard imported goods and permit release only after customs formalities are met.
The Commissioner of Customs must appoint a custodian to take charge of imported goods in Customs areas, arrange proper storage and safety, and allow delivery only after importers complete Customs formalities and pay duties; no goods may be cleared without Customs permission. Custodians recognised under other laws perform equivalent obligations. Custodians bear duty liability if goods are pilfered while in custody. Containerisation, ICDs and private cargo handling at airports have expanded custodial roles, and the Handling of Cargo in Customs Areas Regulations, 2009 provides operational guidance for custodians and Customs Cargo Service Providers.
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