Tribunal Criticized for Overlooking Key Provisions in Cargo Handling Penalty Case under Regulation 12(8) and Customs Act.

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....Penalties under Regulation 12 (8) of the Handling of Cargo in Custom Area Regulation, 2009 - If the show cause notice alleges violation and breach of these Regulations and section 8(b) and 141(2) of the Customs Act, 1962, then, we do not see how the Tribunal, in a single paragraph reasoning, makes no reference to any of these provisions or the clauses of the Regulations, but only section 158. - HC....