https://www.taxtmi.com/caselaws?id=248398 The appeal filed by M/s Gujarat Adani Port Ltd was allowed as there was a lack of evidence establishing pilferage of imported goods while in the custody of the custodian, as required by law. The judgment emphasized the importance of proving pilferage for duty liability on the custodian and highlighted discrepancies in the quantity received. The decision was based on relevant legal provisions and factual considerations, leading to the allowance of the appeal. en-us Wed, 21 May 2014 00:00:00 +0530 Fri, 09 Jan 2015 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248398 The appeal filed by M/s Gujarat Adani Port Ltd was allowed as there was a lack of evidence establishing pilferage of imported goods while in the custody of the custodian, as required by law. The judgment emphasized the importance of proving pilferage for duty liability on the custodian and highlighted discrepancies in the quantity received. The decision was based on relevant legal provisions and factual considerations, leading to the allowance of the appeal. Case-Laws Customs Wed, 21 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248398