https://www.taxtmi.com/caselaws?id=765263 CESTAT New Delhi dismissed appellant's appeal against customs duty and penalty liability for pilfered goods. The appellant, acting as custodian under Section 45 of the Customs Act and Regulation 6 of Handling of Cargo in Customs Areas Regulations 2009, was held liable for refrigerant gas cylinders stolen while in their custody before clearance. The tribunal found the show cause notice issued within prescribed time limits under Section 28, as it was issued within six months of appellant's notification about the empty container. Penalty under Section 117 was upheld, emphasizing custodian's responsibility for safe custody until goods clearance. en-us Tue, 28 Jan 2025 00:00:00 +0530 Wed, 29 Jan 2025 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765263 CESTAT New Delhi dismissed appellant's appeal against customs duty and penalty liability for pilfered goods. The appellant, acting as custodian under Section 45 of the Customs Act and Regulation 6 of Handling of Cargo in Customs Areas Regulations 2009, was held liable for refrigerant gas cylinders stolen while in their custody before clearance. The tribunal found the show cause notice issued within prescribed time limits under Section 28, as it was issued within six months of appellant's notification about the empty container. Penalty under Section 117 was upheld, emphasizing custodian's responsibility for safe custody until goods clearance. Case-Laws Customs Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765263