https://www.taxtmi.com/caselaws?id=3650 Custodian liability for customs duty on short-landed imported goods depends on proof that the shortage resulted from pilferage while the goods were in its custody. In the absence of any complaint, allegation, or evidence of pilferage, duty liability cannot be shifted from the importer to the custodian. Applying the same principle as in earlier decisions on identical facts involving the same appellant, the Tribunal held that the custodian was not liable for the duty demand or penalty and that the impugned order could not stand. en-us Thu, 15 Nov 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3650 Custodian liability for customs duty on short-landed imported goods depends on proof that the shortage resulted from pilferage while the goods were in its custody. In the absence of any complaint, allegation, or evidence of pilferage, duty liability cannot be shifted from the importer to the custodian. Applying the same principle as in earlier decisions on identical facts involving the same appellant, the Tribunal held that the custodian was not liable for the duty demand or penalty and that the impugned order could not stand. Case-Laws Customs Thu, 15 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3650