Handling of cargo in Customs area will always be responsibility of the Custodian

Last updated: 09 October 2021

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Quick Summary

This judgement clarifies that the appointed Custodian of goods in a Customs area remains responsible for cargo handling, even if operations are outsourced. The Delhi International Airports Pvt. Ltd. (DIAL) was held liable for a consignment removed without proper documentation, despite having outsourced operations to M/s. CELEBI. The Tribunal emphasised that the Custodian's statutory duty under Section 45 of the Customs Act cannot be delegated or absolved through outsourcing agreements.

Court :
CESTAT, New Delhi

Brief :
In Delhi International Airports Pvt. Ltd. v. Commissioner of Customs (Appeals) [FINAL ORDER No. 51832 /2021 dated September 23, 2021], Delhi International Airports Pvt. Ltd ('the Appellant') has filed the current appeal being aggrieved against Order-in Appeal dated June 19, 2019 (''OIA'') in which the penalty was imposed on the Appellant for the removal of consignment as heavy as 700 Kgs from the Customs Area without filing the Bill of Entry for the same.

Citation :
FINAL ORDER No. 51832 /2021 dated September 23, 2021

Daily Limit Reached