https://www.taxtmi.com/caselaws?id=462106 The SC examined the interpretation of "imported goods" under the Customs Act, specifically addressing duty liability for pilfered goods. The court held that goods confiscated as smuggled still qualify as "imported goods" under Section 2(25), and the custodian remains liable to pay duty when goods are pilfered while in custody under Section 45(3), regardless of their smuggling status. The ruling emphasizes strict application of statutory provisions and custodial accountability. en-us Wed, 28 Aug 2024 00:00:00 +0530 Fri, 23 May 2025 19:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462106 The SC examined the interpretation of "imported goods" under the Customs Act, specifically addressing duty liability for pilfered goods. The court held that goods confiscated as smuggled still qualify as "imported goods" under Section 2(25), and the custodian remains liable to pay duty when goods are pilfered while in custody under Section 45(3), regardless of their smuggling status. The ruling emphasizes strict application of statutory provisions and custodial accountability. Case-Laws Customs Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462106