9911796707
TMI Blog2025 (2) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... ions - 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 imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g for the appellant. He has invited our attention to Section 45(3) of the Customs Act, 1962 (for short, "the Act"). On instructions, he states that the duty payable in terms of sub-Section (3) of Section 45 of the Act has already been paid. Delay condoned. The appeal is admitted. Issue notice on the application for grant of interim relief returnable on 28th March, 2025. As the duty in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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