https://www.taxtmi.com/caselaws?id=788952 A custodian is liable for customs duty on imported goods only where pilferage or substitution is proved to have occurred while the containers remained in its custody. On the facts noted, earlier examination reports signed by customs officers and the custodian's representative showed cement blocks and did not record broken seals or tampering. A later inventory discrepancy with the IGM, without evidence of seal breakage, substitution, or pilferage during custody, was insufficient to sustain duty demand or related penalties. The demand and penalties were therefore held unsustainable. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788952 A custodian is liable for customs duty on imported goods only where pilferage or substitution is proved to have occurred while the containers remained in its custody. On the facts noted, earlier examination reports signed by customs officers and the custodian's representative showed cement blocks and did not record broken seals or tampering. A later inventory discrepancy with the IGM, without evidence of seal breakage, substitution, or pilferage during custody, was insufficient to sustain duty demand or related penalties. The demand and penalties were therefore held unsustainable. Case-Laws Customs Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788952