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2009 (7) TMI 126 - HC - CustomsPilfered goods - Duty liability - Duty liability of custodians of imported goods before clearance - held that - Section 45(3) of Customs Act, 1962 inserted to provide for recovery of duty from person in charge of imported goods in Customs area - Section 45(3) ibid to be restricted to mean persons approved who have approved warehouses in terms of Sections 9 and 10 ibid and not statutory bodies like Port Trusts - Possession of goods by Port Trust is by virtue of powers conferred under Port Trusts Act - Port Trust neither approved person nor can be notified one, hence not liable - Liability only of persons approved by Commissioner of Customs - Port Trust a statutory body under control of G.O.I. - No purpose served by one arm of Govt. imposing duty on another arm which is discharging statutory duties
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