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2019 (5) TMI 1240 - AT - CustomsLevy of penalty - Warehousing of goods - Goods missing when it was in their custody - Demand of duty along with interest on the missing bonded cargo - HELD THAT - No enquiry was conducted by the Commissioner under Regulation 12 which is envisaged and the procedure as prescribed under Regulation 12 has not been complied with. Further the impugned order is contradictory because the Commissioner in para 21 of the impugned order has dropped the proceedings against the appellant under Regulation 11 12 but in the order portion he still imposed penalty of Rs. 50, 000/- under Regulation 12(8) of the Handling of Cargo in Customs Area Regulations 2009. The impugned order is contradictory because the Commissioner in para 21 of the impugned order has dropped the proceedings against the appellant under Regulation 11 12 but in the order portion he still imposed penalty of Rs. 50, 000/- (Rupees Fifty Thousand only) under Regulation 12(8) of the Handling of Cargo in Customs Area Regulations 2009. Penalty not sustainable - duty of demand alongwith interest upheld - appeal allowed in part.
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