https://www.taxtmi.com/caselaws?id=797756 Approval of a Port Trust as custodian of an imported-goods customs area under Section 45(1) of the Customs Act is valid where the Major Port Trusts Act imposes no corresponding customs-duty liability for pilferage. The Port Trust's bailee-like civil liability to goods owners for loss, destruction or deterioration is distinct from its statutory liability to Revenue under Section 45(3). Section 13 relieves the importer of duty on pilfered goods, while Section 45(3) places that liability on an approved custodian. Customs-duty liability therefore arises only for pilferage during the period of valid approval, not before notification. en-us Tue, 25 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797756 Approval of a Port Trust as custodian of an imported-goods customs area under Section 45(1) of the Customs Act is valid where the Major Port Trusts Act imposes no corresponding customs-duty liability for pilferage. The Port Trust's bailee-like civil liability to goods owners for loss, destruction or deterioration is distinct from its statutory liability to Revenue under Section 45(3). Section 13 relieves the importer of duty on pilfered goods, while Section 45(3) places that liability on an approved custodian. Customs-duty liability therefore arises only for pilferage during the period of valid approval, not before notification. Case-Laws Customs Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797756