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2016 (12) TMI 895 - AT - CustomsImposition of penalty u/s 112 - appellant was carrying out the delivery of courier packages without any legal permission from the Customs to act as handler and also he was suspected to deliver the goods at the location which did not conform to the address mentioned in the importing firms - offending goods were confiscated while courier packages were in customs custody. Held that: - Considering that the packages in question were not ripe for delivery at the stage of seizure, such a finding appears to be without any basis. It is also said that the appellant acted as a service provider or a business aid/business associate for other courier; such outsourcing a portion of the business of courier does not fall within the ambit of Courier (Import & Export) Clearance Regulations 1998 which places the entire responsibility for clearance, as well as delivery upon the courier. For the above reasons I find no merit in the impugned order and set aside the penalty imposed on the appellant - appeal allowed - decided in favor of appellant.
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