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2014 (1) TMI 1344 - CESTAT AHMEDABADValuation of goods - Mis declaration of goods - whether the appellant (a courier company) herein had misdeclared the cargo which landed in Ahmedabad to Qatar Airways - Held that:- there is no mention as to the consignment was in an identifiable courier company bag of the appellant. The ld. counsel would demonstrate before me that the appellant has got specific courier bags wherein appellant’s name is printed in ink along with their address. I find that the panchanama does not indicate that there was a declaration from the sender as regards as the contents in the courier bag. I find that the appellant cannot be held as a person who tried to evade customs duty by misdeclaring the description of the goods, inasmuch as, on perusal of the courier bill of entry filed by the appellant, I find that appellant has filed the said bill of entry based upon the papers received by him from Qatar Airways as well as the sender of the goods from abroad. If the procedure of handing over the courier bags to the courier agency starts only at the courier baggage cell as per procedure, that also after the clearance is done by the authorities, Therefore, appellant cannot be held of filing incorrect declaration - Following decision of Rajesh Krishna Kumar Vadke [2005 (8) TMI 598 - CESTAT, MUMBAI] - Decided in favour of assessee.
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