2005 (1) TMI 463

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..... per : Moheb Ali M., Member (T)]. These two appeals arose out of the order of Commissioner of Customs, Sahar Air Port, Mumbai. The appellant M/s. Modi Telstra Pvt. Ltd. imported three consignments of SIM Card on various dates and cleared them through Customs after declaring the same as documents of no commercial value. M/s. DHL the other appellant was the one who acted as a courier. Later on, .....

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..... ourier bags before the goods contained in the bags were allowed to be cleared. Under these circumstances it is not clear as to why a penalty was imposed under Section 112 on the importer who voluntarily paid up the duty not levied. If there is a mistake it is on both sides. The importers established their bona fides by making good the payment due to the Government. No penalty under these circumsta .....

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