2023 (7) TMI 321

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....chal K.M., Advocate for the appellant Mr. H. Jayathirtha, Superintendent (AR) for the respondent ORDER This is an appeal filed against the Order-in-Original No. BLR-CUSTM-CITY-010-19-20 dt. 07.02.2020 passed by Commissioner of Customs, Bangalore. 2. Briefly stated the facts of the case are that the appellant were holders of Private Warehouse Licence No.3/2015 dt. 15/09/2015 issued unde....

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....Rs.10,33,47,000/- were released provisionally on execution of bond and bank guarantee. Also, an inquiry was separately conducted by the Department as per the provisions of Warehouse (Custody & Handling of Goods) Regulations, 2016. The warehouse licence of the appellant was suspended on 03.04.2019. The appellant also surrendered their licence on 08.04.2019 but it was not accepted by the Department ....

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....r Section 124 of the Customs Act, 1962 proposing actions for alleged violation of Warehousing Regulations, 2016. He submits that the seizure and confiscation of the excess goods found outside the bonded warehouse for which a show-cause notice was issued to them on 26.06.2019 cannot suffice the issuance of the show-cause notice for imposition of penalty under Section 117 of the Customs Act, 1962 al....

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....f the violations have been rebutted by them; therefore imposition of penalty under Section 117 of the Customs Act, 1962 for violations of various Regulations is justified. Learned AR for the Revenue submits that mens rea is not required for imposition of penalty under Section 117 of the Customs Act, 1962. In support, he refers to the judgment of this Tribunal in the case of Central Warehousing Cor....