No Evidence of Pilferage Under Section 45 of Customs Act: CESTAT Quashes Duty Demand on CONCOR

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No Evidence of Pilferage Under Section 45 of Customs Act: CESTAT Quashes Duty Demand on CONCOR

Indirect Taxes

Published on

01/04/2026

By Mariya Paliwala

No Evidence of Pilferage Under Section 45 of Customs Act: CESTAT Quashes Duty Demand on CONCOR

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The Customs, Excise and Service Tax Appellate Tribunal, New Delhi, has set aside a duty demand of ₹51.8 lakh imposed on Container Corporation of India Limited, holding that there was no evidence to establish pilferage of imported goods while under its custody. The bench of Dr. Rachna Gupta and P. V. Subba Rao ruled in…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Evidence of Pilferage

No Evidence of Pilferage Under Section 45 of Customs Act: CESTAT Quashes Duty Demand on CONCOR

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