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2021 (11) TMI 618 - CESTAT NEW DELHILevy of penalty u/s 112A on the courier service - Seizure of demonetised Indian currency - wrong declaration in relation to an Airway Bill due to which demonetised Indian Currency notes got couriered to India under the guise of being called as documents - section 82 of the Customs Act - HELD THAT:- From the facts of the case, it is apparent that the Bank had no role till the said courier was delivered to it by the FedEx courier. It was for the Department to show that the Bank had a knowledge about the declaration given on airway bill that the annexed parcel has demonetized Indian currency goods but has been declared as documents. But apparently there is no such evidence. The initial burden was on the department. Hence finding in sub paragraph 2 of paragraph 5 of the order under challenge is apparently a wrong finding. The same para rather has discussed the precise advise as was given by the appellant to the sender of the impugned courier asking him to send the demonetized currency notes in person during his visit to India or through authorised representative, he being stationed abroad - There is nothing on record to show or indicate that it was appellant who has wilfully or intentionally made the declaration. Infact admittedly, the declaration is not made by the appellant, the question of it to be their wilful and intentional act does not at all arise - This Tribunal in the case of UPS JETAIR EXPRESS PVT LTD VERSUS COMMISSIONER OF CUSTOMS AIRPORT, MUMBAI [2018 (6) TMI 345 - CESTAT MUMBAI] has held that mere handling in the course of professional engagement does not necessarily imply prior knowledge of liability of the goods to confiscation. That requires an independent and specific finding which is conspicuously absent in the impugned order. The findings given in the Order under challenge alleging the appellant to mis-declare are apparently wrong on the face of facts as well as documents - Appeal allowed.
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