TMI Blog2018 (4) TMI 1701X X X X Extracts X X X X X X X X Extracts X X X X ..... iptions of section 112 and 114AA of Customs Act, 1962, are entirely outside the jurisdiction of the original authority and the first appellate authority. Reliance on those provisions and the rendering of a finding that would, in the hands of the appropriate jurisdiction authority, lead to penal action under the Regulations supra vitiates the invoking of the penal provisions under Customs Act, 1962. Indeed, note cannot but be taken of the categorical finding by the original authority that the transgression of M/s Poonam Courier Pvt Ltd was a manifestation of folly rather than deliberate connivance with the smuggling. Note is also taken of the absence of evidence that would justify the finding of deliberate involvement on the part of the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsignment, booked by one Mohammed Athif, was intended for delivery to one Aayazuddin Shaikh of Mumbai for which documentation was filed in the name of M/s Poonam Courier Pvt Ltd, an Authorised Courier under the Courier, Imports and Exports (Clearance) Regulations, 1998. 3. The lower authorities have recorded a finding that the Authorised Courier had virtually abdicated all its functions in favour M/s Accord Global Express Pvt Ltd who, in turn, had connived with M/s Team Express Services LLC, Dubai on this, as well as on former, occasion for the shipment of consignments with intent to smuggle goods and in contravention of the prohibition on import of gold through the courier mode. Relying upon the statements recorded during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o drew attention to the specific portions of the impugned order exonerating the Authorised Courier from any active role in the attempt. 5. Learned Authorised Representative urged us to uphold the categorical, and valid, findings of the first appellate authority. Citing from various provisions of the Regulations supra, he was emphatic that the Authorised Courier had failed to discharge obligations contained therein and that the delegate operator was found to be equally derelict. 6. That the courier route was mis-utilized for smuggling of gold is not in dispute. That M/s Poonam Courier Pvt Ltd had undertaken the task of clearance of the impugned package and that M/s Accord Global Express Pvt Ltd was associated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In re V Esakia Pillai, it has been held that 5.... We note that there is no evidence either in the form of a confessional statement of the appellant, or any statement of exporter or anybody to show that the appellant had knowledge or information that the contents were different from those described in the shipping bill while in re PS Bedi Company, the Tribunal was of the opinion that 6 On careful examination of the record of evidence in this case, I am inclined to accept the plea of the appellants that, in filing the Bill of Entry on the basis of the records made available to them by the importer, they have only acted in a bona fide manner and not otherwise. There is absolutely no e ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
