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Customs - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Pilferage - there is no reason to accept the claim of 'short ...


Custodian Held Liable for Duty on Pilfered Goods; 'Short Shipment' Claim Rejected by Adjudicating Authority.

April 21, 2018

Case Laws     Customs     AT

Pilferage - there is no reason to accept the claim of 'short shipment' - the adjudicating authority has rightly fastened the liability for duty on the pilfered goods on the custodian, who is the appellant in the present proceedings. - AT

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