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2021 (12) TMI 531 - AT - CustomsRevocation of suspension under censure of warning and imposition of penalty of ₹ 50,000/- - Obligations of Authorised Courier - allegation of undervaluation and misdeclaration of imported consignments - HELD THAT:- As a matter of fact proceedings against the appellant under Customs Act, 1962 have been dropped holding that no violation had been made. Breach alleged is on the basis of hyper and self serving interpretation leveled against the appellant and is contrary to establish practice followed all over the ports by all the courier which was in full knowledge of the department at all the time. It is also relevant that necessity of G Card Holder being employed as courier against as courier to F card for Customs Broker, the level of compliance by courier is brought down to the extent of procedural compliance only and not substantive compliance expected from F Card. There is no mention in the finding as to which of the information had been withheld from the department by the appellant. All 21 BEs for respective HAWBs were filed simultaneously and back to back in close time proximity. There is no allegation that the Bill of Entries were filed in staggered manner to avoid spotting of multiple Bill of Entries in the system. All these multiple Bill of Entries simultaneously residing in the system and were open to Assessing Officer for satisfying himself. The appellant has exercised reasonable and requisite due diligence while ascertaining and even while furnishing the information with the proper officer in reference to filing the impugned three courier EWBs and thus has abide by all the provisions of the Act and the rules regulations and orders issued thereunder. The compliance of 12(1)(x) CIER by appellant has already been held by Commissioner Customs in an order dated 25.11.2020 - even Regulation 12(i)(v) and 12(i) (x) have not be violated by the appellant. The findings against the appellant in the order under challenge are therefore incorrect. Appeal allowed - decided in favor of appellant.
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