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2017 (3) TMI 286 - AT - CustomsContainer Freight Station - violation of provisions of Handling of Cargo & Customs Area Regulations, 2009 - one of the export consignment the goods were substituted after the same were examined by the Customs - penalty - Held that: - certain steel material, which brought in the CFS for export was later substituted with Sandalwood. The said cargo was examined when it was in CFS and thereafter it was the responsibility of the CFS to transfer the same safely to the port. However, during transfer from the CFS to Port, the said cargo was substituted with prohibited cargo. The act and omission of CFS need to be examined in this background of specific violation on their part to do their duties. Just because examination was done without de-stuffing, it cannot be said that the appellant had compromised to the cargo in its custody. It is pointed out that the same was examined by the customs officer and it if was violation of any regulation then the customs officer, who examined the goods is equally responsible for the same. It is apparent that the responsibility of safe transit of the goods from CFS to Port is that of the appellant and callousness in ensuring the safety and security is the violation on their part. Penalty under various regulations is reduced from ₹ 2 lakhs to ₹ 1.5 lakhs - the penalty u/s 117 cannot be upheld - appeal allowed - decided partly in favor of appellant.
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