Penalty Imposed u/s 117 of Customs Act for Illegal Removal of Goods; Custodian's Accountability Highlighted by Rule 5.

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....Levy of penalty u/s 117 of CA - Legality of removal of goods from Customs Area - Statutory obligation and liability of Custodian - The use of words while ‘includes the custodian’ again corroborates the finding of the Adjudicating Authority Below. The legislature clearly intends for custodian to be always responsible about the duty as far as handling of cargo in customs area is concerned. Rule 5 of these Regulations talks about the conditions to be fulfilled by the Customs Cargo service provider. - AT....