31 October 2017
S.45 of the Customs Act, 1945 on Restrictions on custody & removal of imported goods says that custodian is responsible only in respect of Customs duty and not value of goods lost in respect of pilfered goods. My question is that can the custodian be Major or approved be made responsible as to value of goods to importer in the following cases: 1) Under Section 45- When the custodian has no explanation at all to show how the loss occurred in respect of goods in its custody. 2) Not u/s 45- As bailee of goods to importer.?
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