No Penalty without evidence & for mere small difference in time

Air India Ltd. v. Commissioner of Customs (CESTAT Chennai)

M/s Air India Ltd. (Appellant) was granted custodianship permission for the export of cargo. The Appellant, as a custodian, are duty bound to comply with the provisions of Customs Act, 1962 and allied rules i.e., the Handling of Cargo in Customs Area Regulations, 2009 (HCCAR).

The Commissioner of Customs (Respondent), made a surprise check at the export shed of the

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