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TMI Blog2007 (4) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... y them. The appellant filed a bill of entry on behalf of M/s. Fedexpress, a courier agency for the clearance of a consignment of documents based upon the information given by the said Fedexpress. The appellant presented the documents to the authorities for processing and on examination it was found that the consignment declared as documents, was of books with a concealed cavity in which diamonds were concealed. The customs authorities seized the consignment and the diamonds and investigated the matter. After recording statements of various persons the authorities issued show cause notices to different noticees, the appellant being amongst them. The show cause notice invoked the provisions of Section 117 for imposition of penalty on the curr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere correct and the same was based on the documents that were sent by Fedexpress. It was also his submission that they have never opened the packages nor are they consignee of the package. He also submitted that the adjudicating authority did not consider their submission that they acted as CHA and not as couriers and hence they have not violated any provisions so as to attract penalty under Section 117 of The Customs Act, 1962. 4. The learned SDR on the other and submits that the action of the appellant in not filing the proper declaration of the goods has resulted in smuggling of diamonds. He submitted that the licence granted to appellant as courier and as CHA by the Customs authority mandates the appellant to help the authorities to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ress of the consignees to the department in delivery of shipment on 27-1-2005 covered by AWB Nos. 8459, 9876, 0876 that was cleared as documents. By submitting that they acted as per the instructions of M/s. FedEx and deliveries were made by M/s. PAFEX, they cannot absolve themselves from the responsibilities and liabilities under the Customs Act. They are the agency who work in close contract with the Customs officials for the purpose of examination and assessment of consignments. Further, all the Bills of Entry are signed by them wherein they have declared that : (i) I/We hereby declare that I/We have obtained authorisation from each of consignee mentioned above to act as agent for the clearance of the goods described above. (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or such contravention or failure, shall be liable to a penalty not exceeding ten thousand rupees. 7. It can be seen from the above-reproduced section that the provisions of the section gets attracted only if there is any contravention of the provisions of the Customs Act, 1962 or abetment of such activity. The penalty imposable under this Section is in nature of imposition of general penalty. It is seen from the records that the adjudicating authority has not given any findings as to the submissions of the appellant that they acted as CHA and not as couriers. In the absence of any findings on this point I am unable to come to any conclusion as to the applicability of the Section 117 to this case. In view of this to my mind this matter ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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