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TMI Blog2013 (4) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... seem to be correct - In fact, the dispute is between the JNPT and the Customs - The Commissioner of Customs (Export) Nhava Sheva was not required to pass this order - We, therefore, set aside the impugned order in the light of the above discussions and allow the appeal with consequential relief - Appeal is disposed of in the above terms - Submission of bond are required to be complied by JNPT. - C/263/12-Mum - A/245/13/CSTB/C-I - Dated:- 20-2-2013 - Ashok Jindal, J. For the Appellant: Shri D B Shroff, Adv. For the Respondent: Ms D M Durando, Dy. Comm (AR) ORDER:- The appellants filed this appeal challenging the impugned order. The facts of the case are that the appellants maintain and operate the Container Freight Station ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rea has to fulfill certain conditions. One of such condition is that the applicant shall execute a bond equal to the average amount of duty involved on the imported goods and 10% of the value of export goods likely to be stored in the customs area during the period of 30 days and furnish a bank guarantee or cash deposit equivalent to 10% of such duty 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 or to the Central Government of State Governments or their undertakings. Pursuant to this Regulation, Commissioner of Customs wrote a letter dated 27.6.2011 to the Deputy Chairman, JNPT to comply with the conditions under Regulation 5(3) of Handli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustodian of CFS and as per condition 5(3) of the said regulation, the custodian has to execute a bond equal to the average amount of duty involved in the imported goods and 10% of value of export goods likely to be stored in the customs area during a period of 30 days and furnish a bank guarantee or cash deposit equivalent to 10% of such duty, but being the major port, furnishing of bank guarantee or cash deposit is not required for JNPT. A clarification was given by CBEC vide Circular No.13/2009 Customs dated 23.3.2009 and as per that clarification the Customs Cargo Service Providers (CCSPs) shall be the custodian of imported/export cargo and thus handling goods in customs areas. This condition shall not apply to those persons who only pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods and export goods. The appellants are working as CFS on behalf of JNPT and have executed bank guarantee of Rs.24 crores in favour of the JNPT to secure the interest/revenue of JNPT. As per Condition 5(3) of the said Regulation, being a major port, JNPT is not required to furnish Bank guarantee or cash deposit but are required to execute a bond equal to the average amount of duty involved on the imported goods and 10% of the value of export goods likely to be stored in the customs area during a period of 30 days. The appellants are not directly involved with the customs. They are working on behalf of JNPT and JNPT has given licence to the appellants to work as CFS on furnishing the bank guarantee of Rs.24 crores. In those circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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