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2024-VIL-556-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Suspension of approval as Customs Cargo Service Provider (CCSP) for breach of Handling of Cargo in Customs Areas Regulations, 2009 - Handling of ‘hazardous chemicals’ exceeding the limits prescribed under Manufacture, Storage and Import of Hazardous Chemicals Rules, 1989 – whether the appellant erred in performing their responsibilities entrusted with them by the Regulations 6 (1)(i) and 6 (1) (q) under HCCAR, 2009 – HELD – Manufacture, Storage and Import of Hazardous Chemicals Rules, 1989 (MSIHCR, 1989) predates both the statutory enablement, under section 141 of Customs Act, 1962, to frame Regulations for codifying supervision over goods in ‘customs areas’ as well as the Handling of Cargo in Customs Area Regulations, 2009, which has been relied upon by the Commissioner as the authority to suspend the operations of the appellant as ‘customs cargo service provider (CCSP)’ for alleged infringement of mandate upon crossing of threshold prescribed in schedule 2 of the said Rules - the Handling of Cargo in Customs Area Regulations, 2009 has no reference to Manufacture, Storage and Import of Hazardous Chemicals Rules, 1989 (MSIHCR, 1989) despite the seeming gravity of non-adherence thereto on the part of the appellant - the mandate of Manufacture Storage and Import of Hazardous Chemicals Rules, 1989 (MSIHCR, 1989) operated independently of oversight under the Handling of Cargo in Customs Area Regulations, 2009 - the legislative framework does not envisage the tax administration, patently lacking in domain competence and domain exposure to address and enforce environmental concerns, to undertake oversight of compliance with Manufacture, Storage and Import of Hazardous Chemicals Rules, 1989. That is best left to the designated authorities under the relevant laws instead of claiming overarching authority merely from control of customs areas. The lack of jurisdiction and of domain competence precludes such inappropriate institution of proceedings. On this ground alone, the impugned order fails - assessee appeals are allowed
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