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2006 (9) TMI 387 - CESTAT, MUMBAIExtract: .......Section 45 of the Customs Act, 1962 according to which the custodian is held liable for payment of duty on goods pilfered while in their custody. 4. emsp In the light of the above discussion we hold that there is no warrant to interfere with the impugned order and accordingly uphold the same and reject the appeal. (Pronounced in Court on 20-9-2006)
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