https://www.taxtmi.com/caselaws?id=446642 Levy of penalties on a customs cargo service provider arises from its contractual and regulatory indemnity obligations and statutory contraventions. Regulation 5(6) creates an undertaking requiring the CFS to indemnify the Commissioner for loss or damage to imported or export goods caused by accident, deterioration, destruction or any other unnatural cause, making the CFS liable for stolen/pilfered goods; indemnity obligation thus applies and recovery of value is permissible. Section 117 is a residual penal provision for contraventions where no express penalty exists, and the Commissioner was justified in imposing a penalty under Section 117; Regulation 12(8) independently permits penalty for breach of the Regulations, and both penalties were upheld. en-us Wed, 06 Dec 2023 00:00:00 +0530 Thu, 29 Jan 2026 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446642 Levy of penalties on a customs cargo service provider arises from its contractual and regulatory indemnity obligations and statutory contraventions. Regulation 5(6) creates an undertaking requiring the CFS to indemnify the Commissioner for loss or damage to imported or export goods caused by accident, deterioration, destruction or any other unnatural cause, making the CFS liable for stolen/pilfered goods; indemnity obligation thus applies and recovery of value is permissible. Section 117 is a residual penal provision for contraventions where no express penalty exists, and the Commissioner was justified in imposing a penalty under Section 117; Regulation 12(8) independently permits penalty for breach of the Regulations, and both penalties were upheld. Case-Laws Customs Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446642