https://www.taxtmi.com/caselaws?id=121692 Custodial liability under section 45(3) of the Customs Act, 1962 arises only where pilferage of imported goods during the custodian's custody is conclusively established. Here, the seal was initially intact, the shortage was noticed only later on opening the container for auction valuation, and the record did not prove that the missing goods were removed while under the port trust's custody. The materials also suggested possible short landing and discrepancies in cargo particulars, making misdeclaration by the shipper or vessel agent a plausible explanation. On those facts, duty could not be fastened on the custodian and the demand was unsustainable. en-us Fri, 20 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 15:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121692 Custodial liability under section 45(3) of the Customs Act, 1962 arises only where pilferage of imported goods during the custodian's custody is conclusively established. Here, the seal was initially intact, the shortage was noticed only later on opening the container for auction valuation, and the record did not prove that the missing goods were removed while under the port trust's custody. The materials also suggested possible short landing and discrepancies in cargo particulars, making misdeclaration by the shipper or vessel agent a plausible explanation. On those facts, duty could not be fastened on the custodian and the demand was unsustainable. Case-Laws Customs Fri, 20 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121692