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TMI Blog2012 (9) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... ave not violated the provisions of Section 45 (2) (b) as alleged in the impugned order and exists no finding on violation of the Handling of Cargo in Customs Area Regulations, 2009 - when there is no specific contravention of the Act which has been violated by the appellant, penalty under Section 117 of the Customs Act is not sustainable - in favour of assessee. - C/40/12 - 889/2012 - Dated:- 22-8-2012 - Shri ASHOK JINDAL, J. Shri C. Stephen, Manager For the Appellant Shri Parmod Kumar, SDR For the Respondent Vide Stay Order No.527/12 dt. 26.6.12, waiver of predeposit was granted to the appellant. Against the said order, Revenue filed an application for modification of stay order on the ground that, the finding of this Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the area, the container belonging to those carriers were open and goods were cleared to different importers. As they are charging different charges from the importers, therefore they have contravened the Handling of Cargo in Customs Area Regulations, 2009 and also contravened the provisions of Section 45 (2) (b) of the Customs Act, 1962. Hence a show cause notice was issued for subletting space and function in the CFS without permission of the Customs authorities and imposing penalty on the appellant under Section 117 of the Customs Act, 1962. The adjudicating Commissioner adjudicated the matter and has found as under :- 13. I therefore hold that the permission given to CWC (Virugambakkam) to function as CFS has been misused and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on against the appellant is that they have violated the provisions of Section 45 2(b) of the Customs Act, which is reproduced hereunder :- Section 45. Restrictions on custody and removal of imported goods (1) (2) The person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force, - (b) shall not permit such goods to be removed from the customs area or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer. 6. It is the contention of the learned SDR that they have violated para-16 of the CBEC Circular No.128/95-Cus. dt. 14.12.95. It is further submitted that the appellants have also v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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