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2016 (10) TMI 225 - AT - CustomsImposition of penalty - mis-declaration of goods - Courier company - can the appellant be held responsible for any mis-declaration done by the consignor or consignee as they are merely a courier company? - Held that: - the Regulation 13 of the Courier Imports and Export (Clearance) Regulations, 1998 prescribed an obligation to authorized couriers shall exercise due diligence to ascertain the correctness and completeness of any information which he submits to the proper officer with reference to any work related to the clearance of import goods or of export goods. When Customs could detect the mis-declaration simply by examining the weight of the consignment with respect to declaration made, it could have been possible for Courier Agency exercising due diligence to detect the same - the due diligence has not been exercised by the courier company - penalty reduced keeping in view the infringement and facts of the case - decided partly in favor of appellant.
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