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Customs - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Liability of Custodian to pay demand duty - Goods lost from the ...


Custodian Liable for Duty on Pilfered Goods: Ensuring Goods' Safety Until Clearance is a Custodian's Responsibility.

February 29, 2024

Case Laws     Customs     AT

Liability of Custodian to pay demand duty - Goods lost from the custody of the custodian, CONCOR - CONCOR, as the custodian, was held liable for the duty on the pilfered goods, reinforcing the doctrine that the custodian is responsible for the safekeeping of goods until cleared and that liability for duty on pilfered goods lies with the custodian.

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