TMI Blog2016 (10) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... the Courier Imports and Export (Clearance) Regulations, 1998 prescribed an obligation to authorized couriers shall 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. When Customs could detect the mis-declaration simply by examining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants had argued before the lower authorities that they are a Courier company and it is not possible for them to ensure that the goods declared by the sender of the goods are exactly the same as declared. They relied on the decision of the Tribunal in the case of Prerna Textile Inds. 2000 (117) ELT 241 to argue that the value of the goods carried by the Courier will not be known to the Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the consignor or consignee as they are merely a courier company. They again relied on the decision of Prerna Textiles (supra). 3. Learned AR relied on the impugned order. 4. I have gone through the rival submissions. I find that the Regulation 13 of the Courier Imports and Export (Clearance) Regulations, 1998 prescribed an obligation to authorized couriers shall exercise due diligence to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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