Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s DHL Express (I) Pvt. Ltd. Versus Commissioner of Customs, CSI Airport, Mumbai

2016 (10) TMI 225 - CESTAT MUMBAI

Imposition of penalty - mis-declaration of goods - Courier company - can the appellant be held responsible for any mis-declaration done by the consignor or consignee as they are merely a courier company? - Held that: - the Regulation 13 of the Courie .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

any work related to the clearance of import goods or of export goods. - When Customs could detect the mis-declaration simply by examining the weight of the consignment with respect to declaration made, it could have been possible for Courier Agen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

3-Mum - Final Order No. A/88386/2016-WZB/SMB - Dated:- 1-7-2016 - Shri Raju, Member (Technical). Shri A.M. Sachwani, Advocate for the Appellant. Shri D.K. Sinha, AC (AR) for the Respondent. ORDER Per: Raju The appellants, M/s DHL Express (I) Pvt. Ltd .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ny 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 val .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

venue, on the other side relied on Customs Regulation 13 which requires the courier company to advice the client to comply with the law of the land and to exercise due diligence to ascertain the correctness and completeness of any information which t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ts. 2. Learned Counsel for the appellant argued that they cannot be held responsible for any mis-declaration done by the consignor or consignee as they are merely a courier company. They again relied on the decision of Prerna Textiles (supra). 3. Lea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version