TaxTMI 
TaxTMI 
2019 (5) TMI 1240
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....ing of Cargo in Customs Area Regulations, 2009 and also imposed penalty of Rs. 50,000/- (Rupees Fifty Thousand only) under Regulation 12(8) of the Handling of Cargo in Customs Area Regulations, 2009 read with Customs Act, 1962 on the appellant. Briefly the facts of the present case are that the appellant CFS Petta, a Container Freight Station under Kerala State Warehousing Corporation situated at Poonithura, Cochin - 682 028, is a Customs Cargo Service Providers (hereinafter referred as CCSP) approved under Handling of Cargo in Customs Area Regulations, 2009 for receipt, storage, delivery, dispatch or otherwise handling of imported goods and export goods and are included as custodian as referred to in Section 45 of the Customs Act, 1962. M....
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....n of the inventory. As per the Regulations, CCSP is responsible for the safety and security of the imported and export goods under their custody as required under Regulation 6(1)(i) and they are liable to pay duty on the goods pilfered after entry thereof entered in the Customs Area as required under Regulation 6(1)(j) of the Handling of Cargo in Customs Areas Regulations 2009. Thereafter a show-cause notice dated 02.02.2018 was issued to the appellant for recovery of the duty and interest for the missing bonded cargo of 107 bottles of Vodka under Section 142 (1) of the Customs Act and also proposed to impose penalty. After considering the defense of the appellant, the Commissioner of Customs has confirmed the duty demand of Rs. 12,227/- (R....
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.... Cargo in Customs Areas Regulations Act was invoked which is not legally sustainable. He further submitted that the appellant has not violated any of the regulations as provided in Handling of Cargo in Customs Areas Regulations 2009. He further submitted that the Commissioner in para 21 has observed that the appellant had de-stuffed the goods under the permission granted by the appropriate authority and considering the volume of the missing cargo, he has taken a lenient view and dropped the proceedings initiated against the CCSP under Regulation 11 and 12 of the Handling of Cargo in Customs Area Regulations 2009. He further submitted that once the proceedings under Regulation 11 and 12 of the Regulation has been dropped, then how in the ord....