Liability of port trust to pay duty on Import of LAM coke - the ...
Case Laws Customs
June 7, 2016
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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