TaxTMI 
TaxTMI 
2019 (5) TMI 723
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.... filed proper bill of entry no. 2218283 dated 23.06.2017 and tendered all relevant documents including advance authorization requesting for assessment. Due to bad weather, the vessel arrived at Anchorage Point on 01.07.2017 instead of 30.06.2017. On 06.07.2017 the vessel MV TAO ACE was birthed at the jetty, the custom officer board the vessel for examination of imported goods and discharge of the cargo commenced. On 07.07.2017 goods were discharged and board clearance certificate was issued by Superintendent of Custom, Dahej. Investigation was initiated and punchnama was drawn on the ground that the goods were allowed to be cleared by custodian without approval of the proper officer of custom. This was due to the fact that the importer who ....
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....ing entry in warded from customs. The appellant have not violated the regulation 6(f) and 6(q) of handling of cargo in customs area regulation 2009. He submits that regulation 6(f) is applicable in a situation where the goods are kept/stored in the customs are for safe custody and therefore custodian is responsible for the safe custody of the said goods in customs area. In the present case, imported goods in store in customs area before clearance of imported goods for whom consumption and imported goods are duty free as per provisional assessment of advance bill of entry. The goods were unloaded from vessels and directly transferred to the factory of Hindalco Industries Ltd through conveyer belt. The goods were not stored or unloaded at cus....
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...., especially when the goods imported are freely importable and self-assessed duty is always paid; In view of above aspects, the appellant have not violated any of the provision of the act under Rules, Regulations, Notifications and orders issued therein. He submits that in the present context whether the goods are duty free and provisional assessment is done than entry inward shall be considered equivalent to out of charge. He also submits that there is no short payment of custom duty as bill of entry is provisionally assessed and therefore, is not final assessment of bill of entry by customs. The appellant being custodian has permitted Hindalco Industries Ltd to discharge the imported goods without payment of duty or without out of charge....
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....th the sides and perused the records. I find that the limited issue is involved that whether the appellant has violated their regulation 6(f) and 6(q) of Handling of Cargo in Custom Area Regulation 2009 and consequently whether they are liable for penalty in terms of regulation 12(8) of HCCAR 2009. For ease of reference, the Regulation 6(f) and 6(q) of HCCAR 2009 is reproduced below: "(f) not permit goods to be removed from the customs area, or otherwise dealt with except under and in accordance with the permission in writing of the proper officer; (q) abide by all the provisions of the Act and the rules, regulations, notifications and orders issued thereunder." From the plain reading of the above Regulation, I find that the goods f....