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2019 (5) TMI 723 - AT - CustomsImposition of penalty in terms of regulation 12(8) of HCCAR 2009 - violation of regulation 6(f) and 6(q) of Handling of Cargo in Custom Area Regulation 2009 or not? - it was alleged that goods were allowed to be cleared by custodian without approval of the proper officer of custom - HELD THAT:- The goods from the custom area cannot be allowed to be removed without the permission in writing of the proper office. It is also a fact that at the time of removal of goods M/s Hindalco did not pay the applicable IGST which was effective from 01.07.2017 however the same was paid on 28.08.2017. Therefore, the appellant being a custodian has contravened the provisions of Regulation 6(f) and 6(q) of HCCAR, 2009 for this offence the penalty is provided under Regulation 12(8) of HCCAR 2009. The appellant though violated the Regulation but it was not intentional, particularly when the levy of IGST came into effect on the same day i.e. 01.07.2017 - quantum of penalty is reduced - appeal allowed in part.
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