2019 (5) TMI 79

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....iolations of the conditions of the Regulations. 2. Briefly the facts of the present case are that the appellant is approved as a Custom Cargo Service Provider under Handling of Cargo in Customs Area Regulations, 2009 for storage of containers and imported goods, de-stuffing of all FCL/LCL containers, Customs Examination before clearance, storage, examination and stuffing of export cargo into containers and storage of export and import transshipment containers under Section 8(a) of the Customs Act, 1962. As per regulation 5(3) of Handling of Cargo in Customs Area Regulations, 2009, the Customs Cargo Service provider who apply for custody of imported goods or export goods and for handing of such goods in a customs area shall execute a bond....

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....3. Heard both sides and perused the records of the case. 4. Ld. Counsel for the appellants submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that Commissioner before imposing the penalty under Regulation 12(8) of the Handling of Cargo in Customs Area Regulations, 2009 should have issued a notice as contemplated under Regulation 12 (1) of the said Regulation. He further submitted that failure on the part of the Commissioner to put the appellant to notice of the proposal for imposition of penalty and not granting the opportunity to file objections is in violation of the Regulation as well as violation of the principles of natural....