https://www.taxtmi.com/article/detailed?id=17063 Customs Cargo Service Provider custodianship under the Handling of Cargo in Customs Areas Regulations, 2009 requires proportionate regulatory action. Revocation is the severest civil consequence and is not automatic for every custody or security breach. The assessment must consider the nature of the breach, the provider's conduct, surrounding circumstances, and evidence of conscious facilitation. Supervisory negligence is distinct from active involvement in an offence, and employee misconduct alone should not invariably trigger revocation through vicarious liability. Written notice, defence opportunity, and monetary penalty mechanisms apply under the regulatory framework. en-us Thu, 30 Jul 2026 09:40:01 +0530 Thu, 30 Jul 2026 09:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17063 Customs Cargo Service Provider custodianship under the Handling of Cargo in Customs Areas Regulations, 2009 requires proportionate regulatory action. Revocation is the severest civil consequence and is not automatic for every custody or security breach. The assessment must consider the nature of the breach, the provider's conduct, surrounding circumstances, and evidence of conscious facilitation. Supervisory negligence is distinct from active involvement in an offence, and employee misconduct alone should not invariably trigger revocation through vicarious liability. Written notice, defence opportunity, and monetary penalty mechanisms apply under the regulatory framework. Articles Customs - Import - Export - SEZ Thu, 30 Jul 2026 09:40:01 +0530 https://www.taxtmi.com/article/detailed?id=17063