2025 (2) TMI 693 - SCH - Customs

Imposition of duty and penalty on the appellant on the pilfered goods in terms of Section 45 of the Customs Act 1962 read with Regulation 6 of Handling of Cargo in Customs Area Regulations - principal contention of the appellant is that the appellant was not a party to the Panchnama and security of the container was the prime responsibility of the CISF deployed at ICD Tughlaqabad - it was held by High Court that In terms of Section 45 of the Act and the HCCAR being the custodian of imported goods appellant was burdened with the responsibility of safe custody of the imported goods. Appellant cannot escape such burden by shifting its responsibility upon the CISF and has therefore been rightly held liable to pay customs duty and penalty as prescribed under Section 45 (3) of the Act and Regulation 6 (1) (j) of HCCAR 2009. HELD THAT - The appeal is admitted - Issue notice on the application for grant of interim relief returnable on 28th March 2025.

Summary

The Supreme Court, in a judgment delivered by Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan, allowed an application for exemption from filing an official translation. The Court, upon hearing the counsel for the appellant, noted the payment of duty under Section 45(3) of the Customs Act, 1962, and admitted the appeal. The Court also condoned the delay and issued notice on the application for interim relief returnable on 28th March, 2025. Importantly, it was ordered that no further recovery shall be made from the appellant based on the impugned orders, as the duty specified under Section 45(3) had already been paid.