https://www.taxtmi.com/caselaws?id=450513 CESTAT Mumbai upheld customs authorities' action against a CCSP operator whose facility experienced pilferage of seized cigarette sticks from container custody. The tribunal found violations of HCCAR Regulations 5(1)(i)(n), 6(1)(f), and 6(1)(i) due to inadequate security measures allowing unauthorized access and removal of customs-seized goods. Penalty under HCCAR Regulation 12(8) and Section 117 of Customs Act was sustained. Recovery demand for pilfered goods' value was deemed valid under HCCAR and Section 142. The 15-day suspension order became infructuous as the period had expired during appeal proceedings. Appeal dismissed with tribunal confirming CCSP's failure to fulfill custodial obligations and security responsibilities. en-us Mon, 04 Mar 2024 00:00:00 +0530 Fri, 03 Jan 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450513 CESTAT Mumbai upheld customs authorities' action against a CCSP operator whose facility experienced pilferage of seized cigarette sticks from container custody. The tribunal found violations of HCCAR Regulations 5(1)(i)(n), 6(1)(f), and 6(1)(i) due to inadequate security measures allowing unauthorized access and removal of customs-seized goods. Penalty under HCCAR Regulation 12(8) and Section 117 of Customs Act was sustained. Recovery demand for pilfered goods' value was deemed valid under HCCAR and Section 142. The 15-day suspension order became infructuous as the period had expired during appeal proceedings. Appeal dismissed with tribunal confirming CCSP's failure to fulfill custodial obligations and security responsibilities. Case-Laws Customs Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450513