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TMI Blog2021 (8) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... horized Representative for the Respondent ORDER A Show Cause Notice dated 02.07.2018 was issued on the allegation of attempted smuggling of imitation jewellery raw material glass beads (Chatons) in the guise of clearing glass show piece/scrubbers/foot wear, to the appellant herein. It is alleged that the consignment in question in Container No. MSKU5268687, which was awaiting examination, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the persons, according to the Revenue, the same had resulted in violation of Regulation 5(1)(i)(n) of the Handling of Cargo in Customs Areas Regulations, 2009, penalty as also cancellation of Public Notices. 1.2 Upon adjudication, the Principal Commissioner of Customs, Chennai-VIII vide impugned Order-in-Original imposed a penalty of Rs. 50,000/- for violation of Regulation 5(1)(n), but however, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght from issuance of Show Cause Notice, reply thereto by the Customs Cargo Service Provider, an enquiry by the Assistant Commissioner or Deputy Commissioner, right to cross-examination and thereafter, a report of the enquiry by the Assistant Commissioner or Deputy Commissioner, as the case may be. Then, the Commissioner may, after considering the report of enquiry and reply/representation, if any, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing called for examination, were also within the reach of the officers, who only later on absconded and this would not amount to unauthorized access into the premises. In any case, it is not the case of the Department that those two persons had gained unauthorized access and that the appellant had helped in any way, in accommodating the unauthorized access or exit from the scene. 4. There is othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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