https://www.taxtmi.com/caselaws?id=444535 The Tribunal upheld the order against CONCOR, confirming its liability for pilferage and tampering of a container seal under Section 45 of the Customs Act, 1962, and Regulation 6 of HCCAR, 2009. The Tribunal rejected CONCOR's argument that CISF was responsible for security, emphasizing that the statutory responsibility for safe custody lies with CONCOR as the approved custodian. The Tribunal validated the panchnamas documenting the examination of the container, dismissing objections regarding their validity. Consequently, the appeal by CONCOR was dismissed, affirming their accountability for the goods' security. en-us Tue, 10 Oct 2023 00:00:00 +0530 Wed, 18 Oct 2023 07:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444535 The Tribunal upheld the order against CONCOR, confirming its liability for pilferage and tampering of a container seal under Section 45 of the Customs Act, 1962, and Regulation 6 of HCCAR, 2009. The Tribunal rejected CONCOR's argument that CISF was responsible for security, emphasizing that the statutory responsibility for safe custody lies with CONCOR as the approved custodian. The Tribunal validated the panchnamas documenting the examination of the container, dismissing objections regarding their validity. Consequently, the appeal by CONCOR was dismissed, affirming their accountability for the goods' security. Case-Laws Customs Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444535