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Penalties under Regulation 12 (8) of the Handling of Cargo in Custom Area Regulation 2009 - If the show cause notice alleges violation and breach of these Regulations and section 8(b) and 141(2) of the Customs Act 1962 then we do not see how the Tribunal in a single paragraph reasoning makes no reference to any of these provisions or the clauses of the Regulations but only section 158. - HC

Customs - Penalties under Regulation 12 (8) of the Handling of Cargo in Custom Area Regulation, 2009 - If the show cause notice alleges violation and breach of these Regulations and section 8(b) and 1 .....

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