Custodian Held Liable for Duty on Pilfered Goods; 'Short Shipment' Claim Rejected by Adjudicating Authority.

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....Pilferage - there is no reason to accept the claim of 'short shipment' - the adjudicating authority has rightly fastened the liability for duty on the pilfered goods on the custodian, who is the appellant in the present proceedings. - AT....