https://www.taxtmi.com/caselaws?id=115404 The tribunal allowed the appeal in the case of the missing personal computer, stating that duty remission was not payable as the computer was not shipped to the assessee, as per the examination report. However, in the case of the stolen automation electroplating parts, the tribunal upheld the lower authority's finding of established pilferage and confirmed the duty demand of Rs. 29,442.00 as the custodian is responsible for the duty on stolen goods under Section 45(3) of the Customs Act. en-us Fri, 10 Jun 2005 00:00:00 +0530 Tue, 29 May 2012 13:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115404 The tribunal allowed the appeal in the case of the missing personal computer, stating that duty remission was not payable as the computer was not shipped to the assessee, as per the examination report. However, in the case of the stolen automation electroplating parts, the tribunal upheld the lower authority's finding of established pilferage and confirmed the duty demand of Rs. 29,442.00 as the custodian is responsible for the duty on stolen goods under Section 45(3) of the Customs Act. Case-Laws Customs Fri, 10 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115404