https://www.taxtmi.com/caselaws?id=328557 Imported goods remaining uncleared in a customs area stayed in the approved custodian's control until clearance, and Section 45 of the Customs Act required proper records and prohibited removal without customs permission. Because the unaccounted quantity was not proved to have been lost or destroyed, and no convincing material supported remission or insurance-based loss, the goods were treated as pilfered while in custody. The Major Port Trust Act and any storage arrangement with the importer did not displace the custodian's statutory liability. The custodian was therefore liable for duty under Section 45(3) of the Customs Act, and the demand was sustained. en-us Fri, 29 Apr 2016 00:00:00 +0530 Thu, 16 Feb 2017 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328557 Imported goods remaining uncleared in a customs area stayed in the approved custodian's control until clearance, and Section 45 of the Customs Act required proper records and prohibited removal without customs permission. Because the unaccounted quantity was not proved to have been lost or destroyed, and no convincing material supported remission or insurance-based loss, the goods were treated as pilfered while in custody. The Major Port Trust Act and any storage arrangement with the importer did not displace the custodian's statutory liability. The custodian was therefore liable for duty under Section 45(3) of the Customs Act, and the demand was sustained. Case-Laws Customs Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328557