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

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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 .....

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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 .....

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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 .....

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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 .....

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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 .....

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