2026 (2) TMI 48

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.... in Customs Areas Regulation (HCCAR), 2009. The approval, renewed from time to time till the last on 10th November 2022, is presently valid till 4th October 2032. Additional permission authorizing 'hazardous cargo' to be handled was issued on 14th July 2023 and valid for two years subject to consent from Maharashtra Pollution Control Board which is, on record, as up to 30th September 2032. 2. The genesis of the present dispute, over suspension of operations for a period of 15 days under regulation 11 of Handling of Cargo in Customs Areas Regulation (HCCAR), 2009 besides imposition of penalty of Rs. 50,000 under regulation 12 therein besides penalty of Rs. 4,00,000 under section 117 of Customs Act, 1962 vide order [order-in-original no. 1....

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....It is seen from the impugned order that the enquiry authority held that '5.13 In view of the above, the IMPUGNED ORDER found that charges against CCSP under clauses (i) and (q) OF Regulation 6(1) of HCCAR, 2009, read with Section 141(2) of Customs Act, 1962 is conclusively proved against CCSP M/s Vaishno Logistics Yard (a Division of M/s Kestrel Aviation Pvt Ltd).' 4. Notwithstanding the limited finding of the enquiry authority, the adjudicating authority was not inclined to discharge them from consequence of contravention of regulation 5 and proceeded to render its own finding which, one would presume, enabled recourse to the detriments. The impugned order has also imposed penalty under section 117 of Customs Act, 1962 on the p....