9911796707
TMI Blog2024 (9) TMI 1503X X X X Extracts X X X X X X X X Extracts X X X X ..... the customs area, except under and in accordance with the written permission of proper officer or otherwise dealt with. Section 45(3) of the Act provides that the custodian of the imported goods having been in custody is liable to pay duty in case they are pilfered while in custody. Imported Goods are defined in Section 2 (25) as goods brought into India from a place outside. Admittedly, appellant is a Customs Cargo Service Provider. Admittedly, the goods in question had entered the customs area as defined under the Act and were placed in the custody of the appellant - In terms of Section 45 of the Act and the HCCAR , being the custodian of imported goods, appellant was burdened with the responsibility of safe custody of the imported goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods imported in a container. The goods were declared as steep glass bowl and deep cut glass bowl with declared valued of Rs. 8,12,745.6/-. Based on the specific intelligence, the container was examined on 02.11.2011/03.11.2011, in the presence of independent witnesses/Panchas, and the Proprietor of M/s. Pico Trading Co. and the representative of the CHA and on examination, it was found that in addition to declared goods, there were 45 other different kinds of branded products including ladies purses, branded liquor etc., the total value of which was assessed at Rs. 3,24,93,750/-. The container containing the goods was sealed with the Customs Seal No. 594385 and was then seized and handed over to the appellant for safe custody. 4. The cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... todian of Goods? iv) Whether the liability of Appellant/CONCOR is made out after the investigation made by Police as well as CISF exonerated the Appellant/CONCOR? v) Whether the Hon ble Appellate Tribunal failed to consider the cross examination of witnesses and passed the order in a mechanical manner? vi) Whether the valuation of the mis-declared goods were actually carried out by the customs? vii) Whether the General Business Practice during the preparation of Panchnamas at the Terminal entails the presence of the Custodian of Goods? viii) Whether penalty could be imposed upon custodian under Section 45 of the Customs Act, 1962 read with Rule 6 of Handling of Cargo in Custom Area Regulation, 2009 when the custodian was not even made party ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise dealt with. Section 45(3) of the Act provides that the custodian of the imported goods having been in custody is liable to pay duty in case they are pilfered while in custody. Imported Goods are defined in Section 2 (25) as goods brought into India from a place outside. `HCCAR , provides for a comprehensive mechanism for handling of goods in a customs area and also prescribes the conditions and responsibilities of the persons handling in import and export cargo in Inland Container Depot (ICD). Regulation 6 thereof specifically lays down the responsibilities of Customs Cargo Service Provider. Regulation 6 (1) (f) lays down that such service provider shall not permit the goods to be removed from the customs area except under and in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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