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2022 (2) TMI 803 - CESTAT CHENNAILevy of penalty under Regulation 12(8) of Handling of Cargo in Customs Area Regulation, 2009 - smuggling of red sanders - callous approach of the custodian towards their responsibilities in following HCCAR, 2009 - HELD THAT:- It is seen that though the appellant has filed a reply to the Show Cause Notice, they have not filed any objections / counter representations after receiving the copy of the inquiry report. Regulation 12 of HCCAR, 2009 provides for the procedure for suspension or revocation of approval and imposition of penalty. As per Regulation 12(6), the appellant is to file a representation on the inquiry report within 30 days from the receipt of the inquiry report. Though various contentions have been raised in regard to the inquiry report, the appellant has not filed any representation against the inquiry report. It is also seen that the appellant can ask for examination of witnesses, cross-examination of witnesses relied by the inquiry officer - After considering the submissions made and the fact that the custodian is Airports Authority of India, which is a legal body, the appellant has to be given a further chance to establish their case. The appeal is allowed by way of remand to the Commissioner and he is directed to give a chance to the appellant to file objections / counter representations on the inquiry report under Regulation 12(6) of HCCAR, 2009.
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