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Customs - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Liability of port trust to pay duty on Import of LAM coke - the ...


Port Trust Must Pay Duty on Unaccounted LAM Coke Pilfered Under Customs Act Sections 23 and 45(3.

June 7, 2016

Case Laws     Customs     AT

Liability of port trust to pay duty on Import of LAM coke - the quantity not accounted for by the custodian has to be treated as pilfered u/s 23 of the Customs Act 1962 and Custodian is responsible for paying duty on such unaccounted imported goods u/s 45(3) of the Customs Act 1962 - AT

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