TMI Blog2023 (5) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of cenvat credit on the basis of photocopies of the bill of entries. The Board have also appreciated the difficulty in case of imports of inputs through courier in availing cenvat credit, and have given directions that the importer may request courier agency to file separate bill of entry instead of consolidated courier bill of entry, for many importers - Further, admittedly, under the Courier Import Export Regulations, the filing of bill of entry is the work of Courier Agency. Accordingly, as per the procedures, the Courier Agency files consolidated bills of entry in respect of several import parcels, belonging to several importers. Accordingly, there is no malafide on the part of the appellant in taking cenvat credit on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alia, urging that they had imported spare parts inputs through Courier Agency viz. DHL Express India Pvt. Ltd. As per the Customs procedure, in case of import through courier, consolidated bill of entry (for more than one importer) was being filed by the Courier Agency. In the case of the imports in question, the Bill of Entry was filed by the Courier Agency, which is the normal practice under the Courier Import and Export Regulations. Under such circumstances, the Courier Agency could not hand over the original Courier bill of entry, but gave photocopy of the same to the appellant. Further, there is no procedure, by which the appellant can get the photocopy of the courier bill of entry, further authenticated. The appellant also relies on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007- Cus, wherein the Board appreciating the difficulty in case of courier import, had clarified that authorized courier may be permitted to file regular bill of entry or shipping bill , as the case may be, and proposed demand was confirmed along with amount of equal amount of penalty under Rule 15 (2) of CCR, read with Section 11 AC of the Act. 7. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who was pleased to dismiss the appeal on the ground of non-making of the pre-deposit. 8. Perused the appeal records. Ld. Authorised Representative for Revenue, have relied on the impugned order. 9. Having considered the rival contentions, I find that it is not in dispute that the appellant /assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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