https://www.taxtmi.com/article/detailed?id=16154 Custody of imported goods under Section 45 of the Customs Act, 1962 turns on whether there is concrete evidence of pilferage or substitution while the goods remain in the custodian's custody. Sealed containers received on a "said to contain" basis do not place the custodian in actual knowledge of contents, and a mismatch between import documents and inventory findings does not itself establish liability. Liability under Section 45(3) depends on proof that seals were broken, tampered with, or that pilferage occurred during such custody. en-us Tue, 07 Apr 2026 07:49:49 +0530 Tue, 07 Apr 2026 07:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16154 Custody of imported goods under Section 45 of the Customs Act, 1962 turns on whether there is concrete evidence of pilferage or substitution while the goods remain in the custodian's custody. Sealed containers received on a "said to contain" basis do not place the custodian in actual knowledge of contents, and a mismatch between import documents and inventory findings does not itself establish liability. Liability under Section 45(3) depends on proof that seals were broken, tampered with, or that pilferage occurred during such custody. Articles Customs - Import - Export - SEZ Tue, 07 Apr 2026 07:49:49 +0530 https://www.taxtmi.com/article/detailed?id=16154