AI Drafter 
TaxTMI 
TaxTMI 
2022 (2) TMI 803
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....on ^1[5. Conditions to be fulfilled by Customs Cargo Service provider - The Customs Cargo Service provider for custody of imported goods or export goods and for handling of such goods in a customs area shall fulfill the following conditions, namely:- (1) Provide the following to the satisfaction of the ^2[Principal Commissioner of Customs or Commissioner of Customs, as the case may be], namely : (i) Infrastructure, equipment and adequate manpower for loading, unloading, stacking, handling, stuffing and de-stuffing of containers, storage, dispatch and delivery of containers and cargo etc., including :- (a) standard pavement for heavy duty equipment for use in the operational and stacking area; (b) free of cost or rent fully furnished office accommodation for Customs, Customs Electronic Data Interchange (EDI) Service Centre, with required amenities and facilities and residential accommodation and transportation facilities for customs staff; (c) premises for user agencies with basic amenities and facilities; (d) storage facility, separately for imported, export and transshipment goods; (e) gate complex with separa....
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....antee or cash deposit shall not be applicable to ports notified under the Major Ports Act, 1962 (38 of 1963) or to the Central government or State Governments or their undertakings or to the Customs Cargo Service provider authorised under Authorised Economic Operator Programme] (4) Execute a separate bond for an amount equal to ten percent of value of export goods with a bank guarantee for an amount equal to ^5[ten] percent of the value of the bond, towards the export goods transported from the customs area to any other customs area for export or transshipment, as the case may be; ^6[Provided that the condition of furnishing of Bank guarantee or cash deposit shall not be applicable to ports notified under the Major Ports Act, 1962 (38 of 1963) or to the Central Government or State Governments or their undertakings or to the Customs Cargo Service provider authorised under Authorised Economic Operator Programme.] (5) Undertake to comply with the provisions and abide by all the provisions of the Act and the rules, regulations, notifications and orders issued thereunder. (6) Undertake to indemnify the ^2[Principal Commissioner of Customs or Commissio....
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....stant Commissioner of Customs]; (h) not permit any import cargo to enter the customs area or be unloaded therein without the import report or the import manifest having been filed with the ^1[Deputy Commissioner or Assistant Commissioner of Customs]; (i) be responsible for the safety and security of imported and export goods under its custody; (j) be liable to pay duty on goods pilfered after entry thereof in the customs area; (k) be responsible for the secure transit of the goods from the said customs area to any other customs area at the same or any other customs station in accordance with the permission granted by the ^1[Deputy Commissioner or Assistant Commissioner of Customs]; (l) subject to any other law for the time being in force, shall not charge any rent or demurrage on the goods seized or detained or confiscated by the ^1[Superintendent of Customs or Appraiser or Inspector of Customs or Preventive officer or examining officer, as the case may be]; (m) dispose off in the manner specified and within a time limit of ninety days, the imported or export goods lying unclaimed, uncleared or abandoned: Provided that ....
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....rly verifying the ID cards of the people entering the customs area and the list of persons who have been issued ID was not furnished to the customs. It was also found that there were several instances where "Yellow ID Cards" issued by the custodian were forged and misused. It was found that there was lax in the security arrangement of movement of people in and out of customs area. 6. During investigation of a recent case of attempted smuggling of red sanders under the copy of shipping bill dated 13.9.2019, it was noticed that the bond had been closed by the custodian without checking LEO status electronically. Further, on the "Export Location Slip" which was generated after closure of bond, it was mentioned that "LEO not received". This reflected the callous approach of the custodian towards their responsibilities in following HCCAR, 2009. 7. Show Cause Notice dated 21.9.2019 was issued to the appellant as well as Shri Muralidharan, General Manager of Airports Authority of India raising inter alia the above allegations. The appellant filed reply on 18.10.2019. An inquiry was conducted by the Assistant Commissioner of Customs, Air Cargo Complex, Chennai and a report was submit....
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....be synchronized fully with the Integrated Cargo Management System, there are several hitches in the free flow of the shipping bills which is the basic document for generation of Terminal Storage Processing Charges receipt and to allow the cargo into the terminal for further process. Similarly, the LEO is also delayed. In such circumstances, there is no other option for the custodian but to restore manual mode of operation. This noted deficiency has been already regularly taken with DG (System), New Delhi to resolve the issue. On 13.9.2019, there was interruption in availability of Customs EDI system and on that day, they had not received the export order through Customs ICEGATE but received manually for more than 500 consignments which can be established by documentary proof. 10. It is not the duty of the custodian to verify the contents of the packages. They have to verify the number of packages as stated in AWB and shipping bill. The appellant as a custodian has verified the number of packages as per the check list and submitted along with the shipping bill. During investigation by SIIB, they found out that the shipping was lying pending registration. However, a forged copy of....