https://www.taxtmi.com/caselaws?id=222112 The case involved a dispute regarding the interpretation of the Handling of Cargo in Customs Areas Regulations, 2009, specifically concerning the roles and obligations of custodians and co-custodians at a Container Freight Station and Buffer Yard. The Tribunal determined that the appellants, acting as co-custodians on behalf of JNPT, were not directly responsible for customs operations, with JNPT being the custodian. The impugned order was set aside, and the appeal was allowed, emphasizing the importance of clarifying the duties of custodians and co-custodians in customs activities. en-us Wed, 20 Feb 2013 00:00:00 +0530 Fri, 09 Aug 2013 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222112 The case involved a dispute regarding the interpretation of the Handling of Cargo in Customs Areas Regulations, 2009, specifically concerning the roles and obligations of custodians and co-custodians at a Container Freight Station and Buffer Yard. The Tribunal determined that the appellants, acting as co-custodians on behalf of JNPT, were not directly responsible for customs operations, with JNPT being the custodian. The impugned order was set aside, and the appeal was allowed, emphasizing the importance of clarifying the duties of custodians and co-custodians in customs activities. Case-Laws Customs Wed, 20 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222112