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DHL Express (India) Pvt. Ltd. Versus Commissioner of Cus., Airport, Mumbai

2016 (5) TMI 186 - CESTAT MUMBAI

Imposition of penalty on Courier - Section 117 of the Customs Act, 1962 - Incorrectly advising their client and for non-compliance of the provisions of the Act which was his duty to do so - Held that:- both the lower authorities erred in imposing pen .....

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led courier bill of entry based upon the proforma invoice provided to him by the importer and in my view, has not contravened any of the provisions of the Customs Act, 1962 to attract penalty. It was his duty to inform the importer to file the bill o .....

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n 117 gets attracted only to a person who has contravened the provisions of the Act or abets any such contravention or fails to comply with any provisions of the Act which is his duty to comply and where there was no express penalty provided is not a .....

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der the provisions of Section 117 cannot be invoked against the appellant. - Decided in favour of appellant with consequential relief - C/87001/2013-Mum - Final Order No. A/3669/2015-WZB/SMB - Dated:- 26-10-2015 - Shri M.V. Ravindran, Member (J) None .....

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spite notice none appeared on behalf of the appellant nor is there any request for adjournment. This matter was adjourned twice for non-representation from the appellant s side. On perusal of the records, I find that the appeal could be disposed of i .....

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Customs Act, 1962 for not correctly advising their client and for non-compliance of the provisions of the Act which was his duty to do so. It was his submission that the appellant is a courier and has filed courier bill of entry in respect of some g .....

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oforma invoice which is an incorrect document for arriving at the correct duty liability. 4. After considering the submissions made by the learned Departmental Representative and on perusal of the records, I find that both the lower authorities .....

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ter. Appellant had filed courier bill of entry based upon the proforma invoice provided to him by the importer and in my view, has not contravened any of the provisions of the Customs Act, 1962 to attract penalty. It was his duty to inform the import .....

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