2018 (6) TMI 345

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..... sence of such a finding, reference to the provisions of governing regulations is not an adequate substitute - Mere handling in the course of professional engagement does not necessarily imply prior knowledge of liability of the goods to confiscation. That requires an independent and specific finding which is conspicuously absent in the impugned order. The SCN is also bereft of any evidence or s .....

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..... S Jet Express Pvt Ltd, the registered courier, who had handled the consignment. 2. An appeal against this was rejected by Commissioner of Customs (Appeals), Mumbai III vide order-in-appeal no. MUMCUSTM- PAX-APP-50 51/16-17 dated 12th May 2016 leading to the present proceedings. 3. Heard Learned Chaptered Accountant appearing for appellant and Learned Authorized Representative. 4. It wou .....

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..... d with consequences contained in those regulations. It is but natural that a registered courier files import declarations and handles import goods. Mere handling in the course of professional engagement does not necessarily imply prior knowledge of liability of the goods to confiscation. That requires an independent and specific finding which is conspicuously absent in the impugned order. 6. Th .....

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