Penalty not leviable for lack of due diligence on part of employee of CFS

Ashutosh Container Services Pvt Ltd Vs C.C.-Mundra (CESTAT Ahmedabad) CESTAT Ahmedabad held that penalty imposed under Sub-Regulation 8 of Regulation 12 cannot be inclined for lack of due diligence on the part of the employee of CFS especially when the department did not find anything wrong when compared to employees of other CFS. Facts- The present appeal has been preferred by the appellant, who has a CFS which has been declared as a customs area u/s. 8(b) of the Customs Act, 1962, and has been approved as a custodian of the said premises u/s. 45 of the Customs Act, 1962, vide Customs Notific...