https://www.taxtmi.com/acts?id=1022 Imported goods unloaded in a customs area must remain in the custody of an approved person until cleared for home consumption, warehoused, or transhipped. The custodian must keep a record of the goods, send a copy to the proper officer, and not permit removal or other dealing except with written permission or as prescribed. If goods are pilfered while in such custody, the custodian is liable to pay duty at the rate prevailing on the date of delivery of the relevant manifest or import report. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 18 Jun 2026 12:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1022 Imported goods unloaded in a customs area must remain in the custody of an approved person until cleared for home consumption, warehoused, or transhipped. The custodian must keep a record of the goods, send a copy to the proper officer, and not permit removal or other dealing except with written permission or as prescribed. If goods are pilfered while in such custody, the custodian is liable to pay duty at the rate prevailing on the date of delivery of the relevant manifest or import report. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1022