https://www.taxtmi.com/caselaws?id=73616 Confiscated imported goods remaining in the customs area and under statutory control did not pass into the custody of the Port Trust because no transfer of custody or receipt under the Major Port Trusts Act was shown. On that footing, the Customs authorities remained responsible for the loss or damage to the goods, while the Port Trust was not liable. The Court also held that valuation of the missing goods and quantification of compensation could not be determined in the appeal itself, because that required separate factual adjudication. The issue of damages was therefore left to be worked out in appropriate proceedings according to law. en-us Tue, 19 Apr 1988 00:00:00 +0530 Fri, 25 Jul 2014 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73616 Confiscated imported goods remaining in the customs area and under statutory control did not pass into the custody of the Port Trust because no transfer of custody or receipt under the Major Port Trusts Act was shown. On that footing, the Customs authorities remained responsible for the loss or damage to the goods, while the Port Trust was not liable. The Court also held that valuation of the missing goods and quantification of compensation could not be determined in the appeal itself, because that required separate factual adjudication. The issue of damages was therefore left to be worked out in appropriate proceedings according to law. Case-Laws Customs Tue, 19 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73616