https://www.taxtmi.com/caselaws?id=97692 Delay in filing the appeal was condoned because the lapse was linked to prior proceedings before the High Court and the direction to pursue the proper appellate remedy. On the substantive issue, liability to pay duty on pilfered cargo could not be fastened on the custodian under the amended section 45 of the Customs Act where the show cause notice had been issued before the amendment. The later 1995 amendment creating that duty liability was held not to operate retrospectively. The appeal was allowed, the impugned order was set aside, and consequential relief followed. en-us Thu, 23 Nov 2000 00:00:00 +0530 Tue, 17 Jan 2012 16:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97692 Delay in filing the appeal was condoned because the lapse was linked to prior proceedings before the High Court and the direction to pursue the proper appellate remedy. On the substantive issue, liability to pay duty on pilfered cargo could not be fastened on the custodian under the amended section 45 of the Customs Act where the show cause notice had been issued before the amendment. The later 1995 amendment creating that duty liability was held not to operate retrospectively. The appeal was allowed, the impugned order was set aside, and consequential relief followed. Case-Laws Customs Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97692