Liability of duty in case of pilfered goods:
It is important to note that the Port Trust authority is the custodian of imported goods. Section 13 disables the government from collecting the duty on pilfered goods from the importer. On the other hand , Section 45 of the Customs Act provides that if any imported goods are pilfered after unloading thereof in a customs area , while in the custody of a person approved by the Principal Commissioner or Commissioner u/s 45(1), then such custodian of cargo shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an import manifest or an import report to the proper officer under section 30 for the arrival of the conveyance in which the said goods were carried. Thus, Section 45 enables the Government to demand the duty from the custodian of cargo.