The Supreme Court of India has ruled that the Commissioner of Customs possesses the statutory authority under Section 45(1) of the Customs Act, 1962, to approve a Major Port Trust as a custodian of a customs area and fasten liability for customs duty on pilfered goods under Section 45(3). A Bench comprising Justice B.V. Nagarathna
Customs Authority Can Approve Port Trust As Custodian To Levy Duty On Pilfered Goods Under Customs Act: Supreme Court
