https://www.taxtmi.com/caselaws?id=412786 The court dismissed the appeal, holding the appellant liable for duty on pilfered goods. It ruled that Section 23 of the Customs Act does not apply to pilfered goods and that Section 13 is inapplicable if pilferage is noticed after the out of charge order. The court clarified that the custodian (CONCOR) was not responsible for duty post out of charge order, shifting liability to the importer. The decision aimed to prevent duty evasion by ensuring customs duty on pilfered goods entering the market. en-us Thu, 23 Sep 2021 00:00:00 +0530 Wed, 12 Jan 2022 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412786 The court dismissed the appeal, holding the appellant liable for duty on pilfered goods. It ruled that Section 23 of the Customs Act does not apply to pilfered goods and that Section 13 is inapplicable if pilferage is noticed after the out of charge order. The court clarified that the custodian (CONCOR) was not responsible for duty post out of charge order, shifting liability to the importer. The decision aimed to prevent duty evasion by ensuring customs duty on pilfered goods entering the market. Case-Laws Customs Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412786