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2012 (9) TMI 177 - CESTAT, CHENNAISubletting of the customs area to some non-vessel operating cargo carriers - handling both import and export of the goods as custodian (CFS) - penalty u/s 117 on violation of the provisions of Section 45 2(b) - Held that:- As per Section 45 (2) (b) there is no restriction on the appellants not to sublet the premises but is not permitted for the removal of goods the Customs area without the permission of the proper officer. As there is no allegation against the appellants that they have removed the goods without the permission of the proper officer they have 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.
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