https://www.taxtmi.com/caselaws?id=42177 Imported goods remained in statutory customs custody after unloading, and confiscated goods vested in the Central Government; responsibility for their safekeeping therefore stayed with customs unless a lawful handover to another custodian was proved. On the record, no proper transfer to the Port Trust was shown under the Major Port Trusts Act, so liability for the loss or damage attached to the customs authorities and not to the Port Trust. The appeal record did not permit reliable quantification of damages, leaving recovery to be pursued in accordance with law. en-us Tue, 19 Apr 1983 00:00:00 +0530 Fri, 01 Aug 2014 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42177 Imported goods remained in statutory customs custody after unloading, and confiscated goods vested in the Central Government; responsibility for their safekeeping therefore stayed with customs unless a lawful handover to another custodian was proved. On the record, no proper transfer to the Port Trust was shown under the Major Port Trusts Act, so liability for the loss or damage attached to the customs authorities and not to the Port Trust. The appeal record did not permit reliable quantification of damages, leaving recovery to be pursued in accordance with law. Case-Laws Customs Tue, 19 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42177