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2023 (7) TMI 68 - CESTAT NEW DELHILevy of Customs Duty on Custodian - levy of penalty u/s 117 of CA - no Bill of entry was filed by any person and thus there was no declared value of the goods - vague information received by the Customs department through the Consulate General of India in Hong Kong - HELD THAT:- In absence of any inspection at any stage either at the country of loading or load port, nor by the Indian customs after arrival of the said container in India, till the date of joint inspection/ survey on 03.04.2013, when the said container was found empty while lying in the premises of the appellant custodian. There is total darkness, as to what exactly the said container was stuffed with. The demand of duty is wholly based on assumption and presumptions of the goods said to be in the said container. However, it is found that under the Customs Act r/w the HCCAR2009, the appellant was obligated to keep the container in safe custody and to offer the container in sealed condition for inspection etc., which they have failed. It is found that there is contributory negligence on the part of the customs department also, as they have failed to take timely action for disposal of the goods in spite of receiving intimation of the appellant as early as on 03.11.2010 - the demand of duty is set aside penalty is reduced to Rs. 50,000/-. Appeal allowed in part.
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