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2014 (5) TMI 865 - CESTAT MUMBAIProceedings against Courier agency - Valuation of goods - Mis declaration - Penalty - Held that:- Allegation against the appellant is that they failed to advice the client properly to comply with the provisions of the Customs Act, 1962 as required under Regulation 13(b) and failed to exercise due diligence to ascertain the correctness or completeness of any information relating to the clearance of the import goods or of export goods as envisaged under Regulation 13(c) of the Courier Import & Export (Clearance) Regulation, 1998. On perusal of the records it is seen that there is no evidence adduced by the Revenue to substantiate the allegation that the appellant failed to carry out the responsibility in respect of the impugned transactions. The appellant accepted the value given by the shipper/importer and have declared the same in the courier bill of entry. For such bona fide action on the part of the appellant, the provisions of Regulation 13(b) and 13(c) of the said Regulations are not attracted. Accordingly, we are of the view that imposition of penalty on the courier agency is not warranted for mis-declaration of value by the importer - Decided in favour of appellant.
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