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TMI Blog2016 (1) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 pcs of memory cards 32 GB(Made in Japan). It appeared that there was mis-declaration of goods and gross undervaluation, therefore the carton was detained. The carton was opened and examined under a panchanama in the presence of the authorized representative of the Appellant, the concerned courier company in the present case, which resulted in recovery of 2 sets of ARRI Alexa Camera alongwith view finders and accessories including cables valued at approx. Rs. 30 Lakhs per piece, thus totally valued at approx Rs. 60 Lakhs (CIF), and 10 pieces of Sony SXS Pro SBP-32GB Flash memory modules each valued at approx. Rs. 50,000/-, thus totally valued at approx. Rs. 5 Lakhs (CIF). Goods valued at Rs. 65 Lakhs were seized. After issuance of show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hts para 3.17 of the impugned order where Commissioner has observed as follows:- "3.17 As regards the noticee no. ii, M/s UPS Jetair Express Ltd., in view of the above findings, I come to the conclusion that the inaction on their part in performing their obligation under the provisions of Courier Imports and Exports (Clearance) Regulations, 1998 and the Customs Act, 1962 which have rendered such goods liable to confiscation under Section 111 of the Customs Act, 1962, Customs Act. As regards the proposal for penal action against them under Section 112 and 114AA ibid, I find that the investigation could not unearth any concrete evidence regarding their knowledge of the mis-declaration of the goods under seizure and their connivance in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authorization may be obtained at the time of delivery of the consignments to consignee. (b) advise his client to comply with the provisions of the Customs Act, 1962 (52 of 1962) and rules and regulations made thereunder and in case of non-compliance thereof shall bring the matter to the notice of the Assistant Commissioner of Customs or Deputy Commissioner of Customs; (c) exercise due diligence to ascertain the correctness and completeness of any information which he submits to the proper officer with reference to any work related to the clearance of import goods or of export goods; 4. I have considered the rival submissions. I find that the appellants are a Courier Company and in ordinary course of business they do not come to kn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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