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2023 (3) TMI 806 - AT - CustomsForfeiture of the whole amount of security deposit alongwith imposing penalty on the Appellant a Courier Agency - Appellant irresponsible for the misgivings on the part of their employee Mr M.S. Pareek, who persuaded Navya Creations to introduce the consignment of an outsider without informing or taking permission of the competent officer of the Appellant - ack of internal control procedures at the end of the Appellant - Appellant as an authorised courier has failed to verify the details of actual exporter and its functioning at the given address - failure to comply with the obligation under Regulation 12(iv) of CIER, 2010. HELD THAT:- It is found that there is no failure on the part of the Appellant under Regulation 6 (4) of CIER, 2010, as no case is made out of any violation of any instructions or public notice issued by the customs. Further, there is no allegation that the export consignments in question were not presented properly to the proper officer or to the satisfaction of the proper officer. Accordingly, the allegation and finding under Regulation 6(4) are set aside. Regulation 12 (iv) of CIER - HELD THAT:- In the case of booking of consignment through Navya Creations for one Mr. Rakesh Jagid, there is no violation of the provision, as both Navya Creation and Rakesh Jagid have responded in the course of enquiry and cooperated in the matter. However, so far the booking of the 2 consignments through their ASP- Allied Aviation Private Limited for one Mr. Munshi Jogi is concerned, it is evident that the Appellant did produce the relevant KYC documents (Aadhar card) of their client, but there is lack of sufficient efforts to trace and produce the said Mr. Munshi Jogi before the customs for enquiry and investigation. Thus, there is no violation of Regulation 12 (iv) of CIER with regard to the 2 consignments booked for the consignor - Mr. Munshi Jogi. The Appellant had urged that as the consignment was booked through their ASP, they had accepted the consignment relying on their ASP. Allegation under Regulation 12(v) - only allegation is that there is delay of about 3 months in bringing details/ information to the knowledge of the customs - HELD THAT:- The Appellant was in constant touch and had kept the customs informed. The apparent contravention is only due to involvement of three agencies, the Customs House, thereafter, the DRI and thereafter the SIIB. Thus, there is only few days gap in informing the particular agency but there is no deliberate keeping back of any information or giving or withholding any information whenever asked for. Accordingly, this ground is allowed and the findings of ld. Commissioner is set aside. Allegation under Regulation 12 (vi) and (vi) - HELD THAT:- It is found that there is lack of control and proper administration on their ASP. Further, appellant should have immediately informed the customs on termination of their employee – M.S. Pareek with his future correspondence address and contact phone numbers. Aslo the illegal activity was found by customs, there being no complicity of the appellant. The order of forfeiture of security deposit of Rs. 10 lakhs is set aside - amount of penalty under Regulation 14 of CIER is reduced to Rs. 20,000/- - appeal allowed in part.
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