https://www.taxtmi.com/caselaws?id=100606 Custody of imported goods in a customs area carries a duty to maintain records and forward copies to the proper officer. Failure to keep records of bulk cargo received and cleared in the port trust area attracted penalty under the Customs Act, and the violation was sustained. However, the quantum of penalty was considered excessive on the facts, so a lenient view was taken and the penalty was reduced. en-us Tue, 31 Jul 2001 00:00:00 +0530 Fri, 03 Feb 2012 14:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100606 Custody of imported goods in a customs area carries a duty to maintain records and forward copies to the proper officer. Failure to keep records of bulk cargo received and cleared in the port trust area attracted penalty under the Customs Act, and the violation was sustained. However, the quantum of penalty was considered excessive on the facts, so a lenient view was taken and the penalty was reduced. Case-Laws Customs Tue, 31 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100606