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2018 (7) TMI 351 - AT - CustomsExtension of period of issuance of SCN - Mis-declaration of imported goods - Confiscation - a Show Cause Notice dated 08.05.2018 was issued but the investigation could not be completed within the period of six months w.e.f. the date of seizure i.e. 15.11.2017 - Held that:- Since the appellant herein is an authorised courier agent, the procedure summarised in Chapter 17 of CBEC’s Customs manual perusal thereof shows that in case of postal import including import through courier, the postal parcel as received by the postal service has to be handed over to the Customs alongwith such documents as are mentioned in Rule 8.1(b). In case, the Customs officer doubts any mis-declaration, he may require the postal authority/ courier to detain the same with him - thus, the role of the courier/ the appellant herein is important till the stage of finalisation of the adjudication and even beyond the stage of final adjudication. The matter is still at the stage of investigation. No doubt, it is apparent that Shri Balvinder Singh, proprietor of one of the importers has admitted the intentional mis-declaration on his part vide his initial statement dated 22.11.2017. It is after his statement that the statement of the proprietors of remaining two importers was recorded who tried to shirk their responsibility on the ground of handing over of KYC and other documents to the appellant on their behalf also but through M/s BS Imports. Accordingly, to finally conclude the investigation, the subsequent statement of Shri Balvinder Singh is important - His unavailability on account of being hospitalised, to my opinion is a sufficient cause of delay in not concluding the investigation within the span of six months is required under Section 110 of the Customs Act. The Commissioner Customs has rightly invoked Section 124 of the Act while considering the absence of Shri Balvinder Singh as a sufficient cause for permitting the extension of six months, beyond the period of six months expiring from the date of seizure - appeal dismissed - decided against appellant.
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