Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 45 Customs Act | Custodian Liable Only for Proven Seal Tampering, Not Mere Content Discrepancy : CESTAT Delhi
CESTAT Delhi clarifies that custodians like CONCOR cannot be held liable for duty on imported goods with mismatched contents unless there is concrete evidence of seal tampering during custody. The ruling sets a key precedent for ICD operators, limiting liability to cases of proven negligence or misconduct.