Customs Cargo Service Provider (CCSP) - Suspension of their CCSP ...

Customs Cargo Service Provider Penalized for Cigarette Pilferage Despite Suspension Order Expiry; Breach of HCCAR Regulations Noted.

March 7, 2024

Case Laws Customs AT

Customs Cargo Service Provider (CCSP) - Suspension of their CCSP approval and imposing a penalty - Demand of value of pilfered goods - custodian of Speedy CFS - Cigarette sticks were found stolen / Pilfered from the safe custody - The CESTAT held that the suspension, subject to facilitating existing consignments, is valid under Handling of Cargo in Customs Areas Regulations (HCCAR), 2019. However, the specific suspension period had expired, making the order non-implementable. - The appellant violated obligations under Regulations 5(1)(i)(n), 6(1)(f), and 6(1)(i) of HCCAR, justifying the penalty under Regulation 12(8) and Section 117 of the Customs Act, 1962.

View Source

← Previous Next →

Customs Cargo Service Provider (CCSP) - Suspension of their CCSP ...

Customs Cargo Service Provider Penalized for Cigarette Pilferage Despite Suspension Order Expiry; Breach of HCCAR Regulations Noted.

March 7, 2024

Case Laws Customs AT

You may also like:

The notification amends the Handling of Cargo in Customs Areas Regulations, 2009. It reduces the time period for keeping uncleared cargo in a customs area from 10 days...

Classification of services - Cargo Handling Service or not - Only because of same containers were transported by sea in the vessel by other service provider and payment...

The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

Cargo Handling Service - A commodity becomes a cargo and thereafter only, loading and unloading in a freight terminal becomes a cargo handling service. Further, the...

Levy of penalty u/s 117 of CA - Legality of removal of goods from Customs Area - Statutory obligation and liability of Custodian - The use of words while ‘includes the...

Seeking direction to respondents to cause release of the goods imported without payment of demurrage and container detention charges - Regulation 6(1) (I) of the...

Goa government circular clarifying place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. Key...

Cenvat Credit - input services or not - dredging services - nexus with the output services i.e. Port service and Cargo handling services or not -there is absolutely no...

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

Classification of services - Cargo Handling Services or Works Contract Services - The Appellate Tribunal concludes that the cargo agent building constructed by the...

Classification of services - cargo handling services or GTA? - The service rendered by the Appellant to M/s SSTAPL as a sub-contractor as well as M/s JSL directly, was...

CENVAT Credit - invoice has been issued by the service provider much later than 14 days - cenvat credit cannot be disallowed in the hands of the service recipient by...

Demand of service tax and Penalty u/s 78 of FA - Classification of services - Cargo Handling Service/Business Auxiliary Service, or not - It is noticed that the...

Valuation - The cost of free supply of goods provided by the service recipients to the service provider is neither an amount “charged” by the service provider nor can it...

CENVAT Credit - credit on retained amount - Rule 4(7) of CCR 2004 - The credit of full service tax paid by the service provider in respect of services provided would be...

Quick Updates: