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2018 (9) TMI 1293 - HC - CustomsPenalty u/s 114 of CA - failure to comply Public Notice No. 17/2- 12 dated 2.3.2012 issued by the Commissioner of Customs, Jawaharlal Nehru Customs House, Nhava Sheva - Smuggling of Red Sanders. Held that:- Regulation 2009 clearly states that these Regulations apply to customs cargo service provider. Regulation 2(b) of the Regulation defines customs cargo service provider to mean any person engaged in receipt, storage, delivery, despatch or otherwise handling imported and exported goods. Regulation 5 of the Regulation provides the conditions which have to be fulfilled by the Customs Cargo Service Provider within the meaning of which the Appellants undeniably falls. In fact, it provides that Customs Cargo Service provider will meet such conditions as required by the Commissioner of Customs (Exports) inter alia in case of export cargo. Thus, the source of power to issue said Public Notice is found in the Regulation which is issued under the Act. Thus in view of the above self evident position the question as proposed does not give any rise substantial question of law. Thus not entertained.
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