https://www.taxtmi.com/caselaws?id=73186 The Tribunal upheld the duty liability on the Applicant as the stolen goods were not consumed as ship stores, making them subject to duty under the Customs Act. The agent, who executed a bond for duty liability, was found responsible for duty payment as per the bond terms. The Tribunal rejected the Applicant's arguments and Reference Application, emphasizing the legal obligation of the agent to pay duty on non-consumed goods. The decision was grounded in the Customs Act provisions and specific case circumstances, confirming the validity of duty imposition on the Applicant. en-us Thu, 09 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 11:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73186 The Tribunal upheld the duty liability on the Applicant as the stolen goods were not consumed as ship stores, making them subject to duty under the Customs Act. The agent, who executed a bond for duty liability, was found responsible for duty payment as per the bond terms. The Tribunal rejected the Applicant's arguments and Reference Application, emphasizing the legal obligation of the agent to pay duty on non-consumed goods. The decision was grounded in the Customs Act provisions and specific case circumstances, confirming the validity of duty imposition on the Applicant. Case-Laws Central Excise Thu, 09 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73186