2017 (8) TMI 1150

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....The challenge in the present appeal is to imposition of penalty of Rs. 25,000/- on the appellant in terms of the provisions of Regulations 12 (8) of HCCAR, 2009. 2. As per facts on record, appellant is a Customs Cargo Service provider and a custodian under Section 45 (1) of the Customs Act, 1962 read with Regulation 10 of Handling of Cargo in Customs area Regulations, 2009 (in short HCCAR, 2009).....

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....ts without disturbing the seal and filled with red sander logs. The driver also disposed that an earlier occasion also he has transported the goods from various C&F, including the present appellant. 5. During the course of further investigation, the statement of the Dy. General Manager of the appellant was recorded on 13.04.2015, whereas enquiries were put to him in respect of another container t....

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....s the statement of the driver. For better appreciation, reasoning adopted by the Commissioner is reproduced below:- "14. I find from the statement dated 04.03.2015, of Shri S. Raja, the driver of the trailer that the goods inside the container TTNU 2045574, were substituted with red sanders on the way to Port from M/s. Continental Warehousing Corporation (Nhava-Seva) Ltd., CFS, Tuticorin. On the ....

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....against them in the said statement, the said statement remains unassailed without any reason for doubting it. With regard to the abstract of toll plaza movement register, there is no reason to disbelieve it as it was collected during the course of investigation by SIIB." 8. As is clear, the statement of the driver of the trailer, which admittedly was not the trailer intercepted by the officer, is....