https://www.taxtmi.com/caselaws?id=311122 Illegal export of prohibited timber (red sanders) attempted from a CFS/CCSP led to seizure and confiscation as export goods; HCCAR framed under delegated powers of the Customs Act validates approval, suspension and penalty powers exercised against the custodian. Failure to restrict unauthorized access, maintain secure custody and records constituted breach of custodian duties under HCCAR and Section 45(2) obligations, attracting penalty under Section 117; fact findings of pilferage and repeated attempts justified imposition of sanction and dismissal of the appeal. en-us Mon, 11 Sep 2023 00:00:00 +0530 Thu, 29 Jan 2026 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311122 Illegal export of prohibited timber (red sanders) attempted from a CFS/CCSP led to seizure and confiscation as export goods; HCCAR framed under delegated powers of the Customs Act validates approval, suspension and penalty powers exercised against the custodian. Failure to restrict unauthorized access, maintain secure custody and records constituted breach of custodian duties under HCCAR and Section 45(2) obligations, attracting penalty under Section 117; fact findings of pilferage and repeated attempts justified imposition of sanction and dismissal of the appeal. Case-Laws Customs Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311122