TMI Blog2018 (2) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. DPEX Worldwide Express Pvt. Ltd. for export to Indonesia - Held that: - Since it is brought out from the evidence that the shipping bill did not contain the signature of the exporter authorizing the export of the goods /reading books. It is very clear that there has been contravention of law of Customs Act by the appellant - penalty upheld - appeal dismissed - decided against appellant. - C/4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lour powder was found. On examination of the white powderit was found to be narcotic drug Methaqualone. Show Cause Notice was issued raising the allegation that the appellant has not taken due care to examine the documents and shipping bill did not contain the signature of the consignee and thus failed to ensure proper authorization from the exporter. After adjudication, the original authority imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indulged in smuggling of narcotic drugs by concealing the substance by way of export of reading books. The parcel was initially received by Shri Rashid Ramzan Dalal, the Proprietor of the courier company viz. M/s. Prince Courier, Mumbai. One Shri Okora Wisdom had booked the parcel. Copy of passport and visa of Okora Wisdom was collected by Shri Rashid Ramzan Dalal. However, the airway shipping bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act, 1962. The main allegation alleged against the appellant is that the appellant failed to ensure that proper authorization was taken from Shri Okora Wisdom before accepting the consignment from their co-loader M/s. DPEX Worldwide Express Pvt. Ltd. for export to Indonesia. Since it is brought out from the evidence that the shipping bill did not contain the signature of the exporter autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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