TMI Blog2015 (3) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... promotion purpose and not by way of sale, nor the export was under any beneficial scheme and further no duty was leviable on the said goods and accordingly, there was no case of any mis-declaration and or failure as per Regulation 13(b) of the Courier Imports and Exports (Clearance) Regulations, 1998 and as such, no penalty was leviable on them. I further find that the said contention of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The brief facts of the case are that the appellant, M/s DHL Express India Pvt. Ltd. (a Courier) filed Courier shipping bill declaring samples and personal gifts for export of 150 pcs. of T-Shirts on behalf of exporter M/s Olam Export (India) Ltd., value declared as ₹ 15,000/-. On detailed examination, MRP value came to ₹ 1,52,150/- as per price tags attached with the 150 T-Shirts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , with the option for redemption of the goods on the payment of redemption fine. Penalty was imposed on Exporter and appellant-Couriers under Section 114(ii) of the Customs Act. 3. Being aggrieved the appellant have preferred appeal before the Commissioner (Appeals), who vide the impugned order dismissed the appeal upholding the adjudication order. 4. Being aggrieved, the appellant have pref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and/or conduction of the appellant. Further there was no case of mis-declaration on the part of the appellant and further there is no case of violation of obligations on the part of the appellant as a Courier under Regulation 13 of Courier Imports and Exports (Clearance) Regulations, 1998'. Further in the facts that the goods were not for export for value and were sent by way of sample and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13(b) of the Courier Imports and Exports (Clearance) Regulations, 1998 and as such, no penalty was leviable on them. I further find that the said contention of the appellant have neither been found to be wrong nor rejected in the impugned order and as such I hold that the impugned order is perverse and contrary to the facts on record. Thus, the impugned order is set aside and the appeal is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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