https://www.taxtmi.com/caselaws?id=351835 The Tribunal upheld a penalty of Rs. 50,000 imposed on an approved Customs Cargo Service Provider for violating Regulation 6(1)(k) of HCCAR, 2009 by outsourcing transport operations without permission, leading to smuggling of prohibited items. Despite the appellant outsourcing to a licensed Customs Broker, the Tribunal emphasized the need for written permission from the Commissioner for outsourcing, holding the penalty justified due to the custodian's responsibility and the smuggling offense involved. The appeal was dismissed, emphasizing compliance with regulations to prevent unauthorized activities. en-us Thu, 23 Nov 2017 00:00:00 +0530 Fri, 27 Apr 2018 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351835 The Tribunal upheld a penalty of Rs. 50,000 imposed on an approved Customs Cargo Service Provider for violating Regulation 6(1)(k) of HCCAR, 2009 by outsourcing transport operations without permission, leading to smuggling of prohibited items. Despite the appellant outsourcing to a licensed Customs Broker, the Tribunal emphasized the need for written permission from the Commissioner for outsourcing, holding the penalty justified due to the custodian's responsibility and the smuggling offense involved. The appeal was dismissed, emphasizing compliance with regulations to prevent unauthorized activities. Case-Laws Customs Thu, 23 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351835