Home Case Index All Cases Customs Customs + AT Customs - 2021 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 664 - AT - CustomsLevy of penalty - Regulation 12(8) of Handling Cargo in Customs Area Regulation, 2009 - Section 117 of the Customs Act - proper appreciation of the submissions, averments or not - non-application of mind - violation by the appellant of Regulations or Regulation 12(8) of HCCAR, 2009, or of any of the provisions of the Customs Act - principles of natural justice - HELD THAT:- The appellant have bonafide issued Public Notice dated 16.05.2017, which is also in due compliance of law, as the learned SDM of the State Government is empowered to maintain law and order, which also includes safety of the people living under his jurisdiction. Further, it is found that the appellant have evidently issued the Public Notice as well as moved containers containing hazardous goods from ICD, Tuglakabad under the direction of the learned SDM, duly confirmed by the Hon’ble High Court in its interim order. Accordingly, it is held that the appellant have not violated any of the provisions of HCCAR, 2009 and/or of the Customs Act. Accordingly, this appeal is allowed and the impugned order is set aside. Appeal allowed - decided in favor of appellant.
|