Customs Tribunal Holds Custodian Liable for Missing Refrigerant Gas Cylinders u/s 45, Upholds Penalty and Duty.

CESTAT affirmed customs duty liability and penalty against custodian for pilfered imported refrigerant gas cylinders while in custody. Following precedent from Delhi HC, tribunal held custodian responsible u/s 45 of Customs Act read with Regulation 6 of Handling of Cargo Regulations for safe custody until clearance. Show cause notice issued on 18.12.2013 was within limitation period from discovery of pilferage on 27.06.2013. Penalty u/s 117 upheld as custodian failed safekeeping obligations. Appellant's duty liability confirmed since goods requiring NOC from Chief Controller of Explosives were documented present during first check but subsequently found missing from sealed container. .....

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