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2017 (1) TMI 404 - AT - CustomsRevocation of Courier licence - imposition of further punishment on courier company - Held that: - The appellant has denied any knowledge of the alleged conspiracy and offence committed by certain persons, which included some employees of the appellant. This lack of knowledge is not in dispute. The appellant courier ought to have been more cautious and vigilant. There was systemic failure / lax administration of Courier to contain fraud, there was involvement / complicity of its employee of foreign counter part, and certain employees committed gross illegalities. However, we find that it is not the case of the department that the appellant courier company itself was actively involved in any violation by taking help of its employees with intent to evade any duty or prohibition or for any personal gains. We find that there is no dispute on the fact that the named employees of the appellant courier have committed gross violations on their own accord to satisfy their own greed without knowledge of the appellant courier. We do not find any reasonable justification to subject the appellant to any further punishment by extending benefit of doubt - The Courier Registration of the Appellant stands restored with security deposit forthwith with consequential relief - appeal allowed - decided partly in favor of appellant.
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