9911796707
TMI Blog2014 (5) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is that they failed to advice the client properly to comply with the provisions of the Customs Act, 1962 as required under Regulation 13(b) and failed to exercise due diligence to ascertain the correctness or completeness of any information relating to the clearance of the import goods or of export goods as envisaged under Regulation 13(c) of the Courier Import & Export (Clearance) Regulati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kohle, Dy. Commissioner (A.R.), for the Respondent. ORDER The appeal and stay application are directed against Order-in-Appeal Nos. 502, 503 & 504/Mumbai-III/2012, dated 6-12-2012 passed by the Commissioner of Customs (Appeals), Mumbai-III. 2. The appellant, M/s. DHL Express (India) Pvt. Ltd. filed a Courier Bill of Entry No. 64788 for the clearance of software imported by M/s. Koch Chemic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the importer. The notice was adjudicated vide order dated 20-5-2010 and a penalty of ₹ 10,000/- was imposed on the appellant. The appellant preferred an appeal before the lower appellate authority who dismissed the appeal. Hence the appellant is before us. 3. The learned counsel for the appellant submits that they had declared the value as per the details given by the shipper of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... row compass, we take up the appeal itself for consideration after waiving the requirement of pre-deposit of the dues adjudged against the appellant and with the consent of both the sides. 6. In the instant case, the allegation against the appellant is that they failed to advice the client properly to comply with the provisions of the Customs Act, 1962 as required under Regulation 13(b) and f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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