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2017 (12) TMI 104 - AT - CustomsPenalty on CFS - smuggling of prohibited goods - red sanders - outsource of function without the permission of the Commissioner of Customs, Tuticorin - Held that: - the appellant who is a CFS Agent has to obtain written permission from the Commissioner of Customs to outsource any of the functions entrusted upon him. Undisputedly, the appellant has not obtained any such permission even though they have outsourced the responsibility of transport of the stuffed container from their CFS area to Tuticorin Port - Being the custodian of the goods, the appellant cannot wriggle out of the responsibility by saying that they had outsourced only to licenced Customs Broker and that it was not outsourced to any unknown person. The standing order is issued by the Commissioner basing on Regulations which are already in existence. Being a service provider, for export of goods, and the offence involved being smuggling of prohibited goods, the penalty is upheld. Appeal dismissed - decided against appellant.
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