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    <title>2019 (5) TMI 1240 - CESTAT BANGALORE</title>
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    <description>The Tribunal confirmed the duty demand for missing bonded cargo of Vodka by a Container Freight Station under Customs regulations but found the penalty imposition of Rs. 50,000 unsustainable due to non-compliance with procedural requirements. The duty amount was upheld, citing specific regulations, while the penalty was set aside as no proper inquiry or opportunity for evidence presentation was provided. The appeal was partly allowed, revoking the penalty but confirming the duty demand with interest.</description>
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      <description>The Tribunal confirmed the duty demand for missing bonded cargo of Vodka by a Container Freight Station under Customs regulations but found the penalty imposition of Rs. 50,000 unsustainable due to non-compliance with procedural requirements. The duty amount was upheld, citing specific regulations, while the penalty was set aside as no proper inquiry or opportunity for evidence presentation was provided. The appeal was partly allowed, revoking the penalty but confirming the duty demand with interest.</description>
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