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2016 (10) TMI 225 - CESTAT MUMBAI

2016 (10) TMI 225 - CESTAT MUMBAI - 2016 (339) E.L.T. 577 (Tri. - 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 Courier Imports and Export (Clearance) Regulations, 1998 prescribed an obligation to authorized couriers shall exercise due diligence to ascertain the correctness and completeness .....

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of the case - decided partly in favor of appellant. - Appeal No. C/86614/2013-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., were issued a show-cause notice in a case involve mis-declaration of goods valued at ₹ 8 lakhs. A penalty of ₹ 50,000/- was imposed on the appellants. The appe .....

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the Consignor or consignee, no guilt can be adjudged to the Courier. The Revenue, 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 they submit to the proper officer with reference to any work related the clearance of import or export goods. After holding that the appellants failed to exercise due diligenc .....

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