Port Trust Must Pay Duty on Unaccounted LAM Coke Pilfered Under Customs Act Sections 23 and 45(3.

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....Liability of port trust to pay duty on Import of LAM coke - the quantity not accounted for by the custodian has to be treated as pilfered u/s 23 of the Customs Act 1962 and Custodian is responsible for paying duty on such unaccounted imported goods u/s 45(3) of the Customs Act 1962 - AT....