9911796707
TMI Blog2013 (11) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.2009, the appellant filed Bills of Entry Nos.045774, 045775 and 045576 all dated 22.06.2009 in respect of twenty parcels arrived from Bangkok, which were detained to verify the genuineness of the consignees and their addresses. A Show-cause notice dated 04.11.2009 was issued proposing to confiscate twelve proposals valued at Rs.78,123/- under Section 111 (d), (f), (l) and (m) of the Customs Act, 1962 and to impose penalty for violation of Regulation 3(a) and Regulation 13 (a) of Regulation 1998 and also under Sections 112 and 117 of the Customs Act, 1962. As there is no claimant of the consignments, no penalty was proposed on the consignment and a penalty of Rs.64,000/- was imposed on the appellant for violation of Regulation 3(a) of Reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was sent returned with remarks [not available in premises, not known and no such person exists]. As regards the fourth one, though the consignee was in receipt of the tapal but not appeared. He submits that the goods of twelve consignees were confiscated and eight consignees appeared before the Commissioner (Appeals) but were not made parties to the proceedings but no penalty was imposed on them. As such, there is no proposal in the Show Cause Notice also for imposition of penalty. He also submits that as soon as the goods arrived in the airport, the department detained the goods and, therefore, they are not able to procure the authorization. He further submits that without prejudice for violation of the Regulation 13(9) penalty cannot be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Customs, Ahmedabad Vs ACX International reported in 2012 (286) 602 (Tri.-Ahmd.). Without prejudice he submits that wrong mentioning of Section cannot waive the penalty. 5. After hearing both sides and on perusal of the records, I find that penalty was imposed on the ground that the appellant failed to produce authorization as required under Regulation 13 (a) of Regulation, 1998. It provides that an authorised courier shall obtain authorization, from each of the consignees of the import goods for whom such courier has imported such goods or consignors of such export goods which such courier proposes to export, to the effect that the authorised courier may act as agent of such consignee or consignor, as the case may be, for clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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