https://www.taxtmi.com/caselaws?id=412785 The Tribunal upheld the penalty imposed on M/s. DIAL for the unauthorized removal of the consignment, emphasizing that custodian responsibilities under the Customs Act could not be shifted entirely to an outsourced entity. The judgment clarified the statutory obligations of custodians in handling imported goods in the Customs area, underscoring the importance of compliance and oversight in such operations. en-us Thu, 23 Sep 2021 00:00:00 +0530 Mon, 27 Sep 2021 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412785 The Tribunal upheld the penalty imposed on M/s. DIAL for the unauthorized removal of the consignment, emphasizing that custodian responsibilities under the Customs Act could not be shifted entirely to an outsourced entity. The judgment clarified the statutory obligations of custodians in handling imported goods in the Customs area, underscoring the importance of compliance and oversight in such operations. Case-Laws Customs Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412785