2010 (12) TMI 397

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..... orms) Regulations, 1976 for clearance of any of the imported goods - the courier should advise his client to comply with the provisions of the Customs Act and Rules and Regulations made thereunder and, in case of non-compliance thereof, should bring the matter to the notice of the Assistant/Deputy Commissioner of Customs - the original authority chose to penalise the courier on the ground that the .....

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..... and heard the JDR, who submits that, firstly, the respondent (courier) did not properly advise their client (consignee/importer) as required under Regulation 13 of the Courier Imports and Exports (Clearance) Regulations, 1998 and, secondly, the relevant Bill of Entry was filed without Import Export Code (IEC). 3. On a perusal of the records, I note that the Bill of Entry was filed by the import .....

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..... for any commission or omission of the consignee (importer) or his CHA. Regulation 13 of the aforesaid Regulations sets out the obligations of authorised courier . One of the obligations is that the courier should advise his client to comply with the provisions of the Customs Act and Rules and Regulations made thereunder and, in case of non-compliance thereof, should bring the matter to the notice .....

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