2010 (12) TMI 397

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..... peal filed by the Revenue prays for imposition of penalty on the respondent, a courier, under Section 112(a) of the Customs Act. The original authority had imposed such penalty on the courier, but the Commissioner (Appeals) vacated it. Hence this appeal of the Revenue. 2. There is no representation for the respondent despite notice, nor any request of theirs for adjournment. I have examined .....

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..... he form prescribed in the Bill of Entry (Forms) Regulations, 1976 for clearance of any of the imported goods". The records of the case clearly show that the CHA of the consignee filed Bill of Entry on behalf of the consignee with the concurrence of the authorised courier. The concurrence of the authorised courier per se would not mean that the courier could be held liable under Section 112 of the .....

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..... nt case, the Bill of Entry was filed by the CHA on behalf of the, importer. The authorities, however, did not advert to any omission/commission of the CHA cognizable under the CHALR, 2004. On the other hand, the original authority chose to penalise the courier on the ground that the courier did not advise the consignee/importer to furnish IE Code. On the facts of this case, it was the CHA who coul .....

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