Supreme Court Upholds Customs Commissioner’s Power to Notify Port Trust as Custodian for Pilfered Goods:
The Supreme Court has held Mumbai Port Trust liable for Customs Duty on Pilfered Imported Goods
Section 45(3) Creates An Independent Statutory Liability
Saima
Aug 27, 2026
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Supreme Court Upholds Customs Commissioner’s Power to Notify Port Trust as Custodian for Pilfered Goods
The Supreme Court has held Mumbai Port Trust liable for Customs Duty on Pilfered Imported Goods
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Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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