Levy of Customs Duty - loss of the cargo on account of the super cyclone - If the goods themselves were...

Levy of Customs Duty - loss of the cargo on account of the super cyclone - If the goods themselves were not available on account of the super cyclone, it is inconceivable how the PPT could be made liable to pay customs duty on such goods under Section 45(3) of the Act which applies only in a situation where imported goods are “pilfered after unloading”. There is absolutely no material to come to the conclusion that the aforementioned goods not cleared by MESCO were ‘pilfered’. - HC .....

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