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2017 (1) TMI 211 - CESTAT MUMBAIExport of Indian currency by courier - smuggling- imposition of penalty u/s 114(i) of the Customs Act, 1962 - due diligence to be exercised by courier company - Held that: - there was no act of omission or commission on part of the appellant in alleged smuggling of Indian currency. They did not have the knowledge of the currency hidden in the consignments - I find that the show-cause notice alleges that the export of such currency has been done on numerous occasions and even Customs have failed to detect the same. The currency has been hidden well in the takas of fabrics. In these circumstances, it may be difficult to detect the currency - However, the fact remains that there was a failure on part of M/s Aramex India Pvt. Ltd. - the penalty imposed of ₹ 2 lakhs on appellant is higher side and the same is reduced to ₹ 50,000/- only - appeal disposed off - decided partly in favor of appellant-courier company.
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