Penalty u/s 117 imposable on Customs Cargo Service Provider for assisting in illegal removal of seized red sander

Container Corporation of India Ltd Vs Commissioner of Customs (CESTAT Mumbai) CESTAT Mumbai held the penalty u/s 117 of the Customs Act, 1962 imposable as appellant being custodian of Container Freight Station not only failed to fulfil the conditions and to abide by the responsibilities reposed on them as Customs Cargo Service Provider (CCSP) by assisting in illegal removal of seized red sanders. Facts- The appellants was appointed as a ‘custodian’ of Container Freight Station (CFS) u/s. 45(1) and 141(2) of the Customs Act, 1962 and also as a Customs Cargo Service Provider (CCSP) duly appr...