Delhi HC upholds Penalty on CONCOR as Custodian for Import of Branded Liquor, Lady Purses in Addition to Declared Goods

The Delhi High Court upheld a penalty imposed on Container Corporation of India (CONCOR) for failing to properly account for imported goods stored under its custodianship. The goods included branded liquor and lady purses, which were discovered to be undeclared or incorrectly reported. The court ruled that CONCOR, as the custodian of the imported goods, was liable for any discrepancies in the declaration and importation of the goods. This ruling serves as a reminder for custodians and logistics companies to ensure compliance with customs regulations to avoid penalties.