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TMI Blog2025 (1) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... eas Regulations, 2009 [The Regulations]. 2. Intelligence was gathered that two Containers containing mis-declared and restricted goods belonging to M/s. Shanker Impex were lying in ICD, Tughlakabad, New Delhi since June, 2010. On examination/investigation by the DRI, it was revealed that two Containers bearing No.GLDU 7380644 and CLHU 8304336 were lying in ICD, Tughlakabad for over three years. Bill of Entry [BE] No. 2092589 dated 25.06.2010 was filed against Container No. GLDU7380644 but no "out of charge" was given. The appellant informed vide letter dated 27.06.2013 that during joint survey of the container, the same was found empty and an FIR was lodged with the jurisdictional police authorities. On examining the contents of Container ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 was issued under Section 124 of the Act, demanding customs duty amounting to Rs.5,54,566 along with interest and penalty of Rs.1,00,000/- from the appellant among other persons under Section 28 and Section 45 of the Act read with the Regulations, 2009. On adjudication, the Adjudicating Authority held that the goods are liable for confiscation under Section 111 (d) of the Act. Since the goods have been removed from CONCOR Warehouse during their custody, in terms of Section 45 of the Act read with rule 6(1)of the Regulations and therefore they are liable to pay duty along with penalty on the goods pilfered. The appeal filed by the appellant was dismissed by the impugned order and hence the present appeal before this Tribunal. 6. Heard S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He also submitted that mis-declaration of the goods have been fully investigated and the modus operandi of using dummy importer M/s. Shanker Impex for misdeclaring description and value of goods while the real importers Rohit Sakhuja and Ajit Singh Chadha stayed behind the bars for running the illegal activities. He, accordingly, prayed that the appeal filed may be rejected and the impugned order may be affirmed. 9. The basic issue to be considered is whether the appellant can be held liable for payment of customs duty and penalty under the provisions of Section 45 of the Act read with Regulation 6. For considering the said issue, reference is invited to a recent decision of the Delhi High Court in Container Corporation of India ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l not permit the goods to be removed from the customs area except under and in accordance with the permission in writing of the Superintendent of Customs or Appraiser. Regulation 6(i) provides that Customs Cargo Service Provider shall be responsible for the safety and security of the imported and export goods under its custody. As per Regulation 6(j) Customs Cargo Service Provider shall be liable to pay duty on goods pilfered after entry thereof in the customs area. 10. 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. Undisputedly, the container was initially sealed with the customs seal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court to say that the appellant cannot escape such burden by shifting its responsibility upon the CISF. The appellant has been held to be the custodian of the imported goods and, therefore, in terms of Section 45 of the Act read with Regulation 6, they are liable to pay the customs duty and penalty as ordered by the Adjudicating Authority. 11. On the issue of time limit as prescribed under Section 28 of the Act, it is seen that the appellant vide their letter dated 27.06.2013 had informed the Department that the container was found empty during the joint survey for which, FIR has been lodged. Taking the date of the said letter, the show cause notice issued on 18.12.2013 is well within the time. 12. No interference is called for in imposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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