https://www.taxtmi.com/caselaws?id=53604 The case involved a dispute over duty payment on pilfered Cobalt Metal Granules imported by an anonymous party. The original authority held the Port Trust liable for duty, but the Commissioner (Appeals) granted the importer the benefit of doubt due to inconclusive evidence of pilferage. The Revenue's appeal, based on customs survey reports, was dismissed as it failed to prove pilferage conclusively. The judgment emphasized the necessity of expert verification and concrete evidence before imposing duty liability on the custodian, ultimately setting aside the duty demand from the Port Trust. en-us Fri, 31 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 12:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53604 The case involved a dispute over duty payment on pilfered Cobalt Metal Granules imported by an anonymous party. The original authority held the Port Trust liable for duty, but the Commissioner (Appeals) granted the importer the benefit of doubt due to inconclusive evidence of pilferage. The Revenue's appeal, based on customs survey reports, was dismissed as it failed to prove pilferage conclusively. The judgment emphasized the necessity of expert verification and concrete evidence before imposing duty liability on the custodian, ultimately setting aside the duty demand from the Port Trust. Case-Laws Customs Fri, 31 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53604