Liability of Custodian to pay demand duty - Goods lost from the ...
Customs
February 29, 2024
Liability of Custodian to pay demand duty - Goods lost from the custody of the custodian, CONCOR - CONCOR, as the custodian, was held liable for the duty on the pilfered goods, reinforcing the doctrine that the custodian is responsible for the safekeeping of goods until cleared and that liability for duty on pilfered goods lies with the custodian.
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