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2016 (5) TMI 186 - CESTAT MUMBAI

2016 (5) TMI 186 - CESTAT MUMBAI - 2016 (332) E.L.T. 169 (Tri. - 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 penalty on the appellant under Section 117 of the Customs Act, 1962 for more than one reason. Firstly, the appellant is a courier and has filed courier bill of entry as per the d .....

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idered as a dereliction of duty.

Secondly, provisions of Section 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 at all present in this case. Therefore, if the Revenue had strong case against the appellant they could have issued a show cause notice by invoking the various other provisions .....

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013 passed by the Commissioner of Customs (Appeals), Mumbai-III. 2. Despite 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 in the absence of any representation from the appellant. Accordingly, I take up the appeal for disposal. 3. Learned Departmental Representative submits that the issue invo .....

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