Illegal removal of goods under the custody of CFS - Levy of...

Illegal removal of goods under the custody of CFS - Levy of penalty under Regulations 12 (8) of HCCAR 2009, apart from directing the appellants to compensate the Government for the losses caused due to the negligence on the part of the custodian - There has been serious violations to the Government Regulations as alleged by the Revenue, in as much as the goods were released without there being specific instructions to do so from the Revenue. The only natural consequence, therefore, that has to follow is as prescribed under sub-section (3) to Section 45 of the Customs Act, 1962, since the appellant has not made out any case for not invoking the said provision. - AT

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