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TMI Blog2014 (10) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides in great detail, we came to the conclusion that the matter is required to be remanded on an entirely legal consideration. Hence, a common order can be passed and that too Final Order in respect of all these appeals. Accordingly, the requirement of pre-deposit is waived and all the appeals are taken up together for final decision. 2. All the three appellants are holders of courier registration certificates issued under Regulation 10 of Courier Import and Export (Clearance) Regulations, 1998 (hereinafter referred to as CIECR) to act as authorized courier in Thiruvananthapuram International Airport for clearance of import and export goods under courier mode. 3. Proceedings were initiated on the ground that these courier agencies who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m samples could have been taken and the same could have been shown to prove that the serious allegations made in the show-cause notice that the consignments were split which were not related to unaccompanied baggage brought into India and sold as imported goods. No evidence has been brought out to show at least in respect of few bills of entries that the consignments were actually split and how they were split and at least if one sample were to be taken to show how the consignment has been split and how the consignments were absent would have made the case of the Department very strong. In the absence specific evidences, at least, on a random sample basis, prima facie we are unable to take the view that what was imported was unaccompanied b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue can demand duty for beyond one year when the Regulation itself requires authorization should be kept only for one year. In our opinion, prima facie, the demand can be limited only for a period of one year prior to issue of show cause notice, if authorization has been obtained by the appellants and the authorization relating to earlier periods could not be produced. Therefore what becomes important is that a proper conclusion as to whether authorizations were available, whether authorizations were obtained, whether authorizations were handed over to customs and there is also a dispute on the issue as to whether the officer who received the authorization and other documents has to be cross-examined or not. Learned counsel submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no evidence to show that these goods were unaccompanied baggage. If that is the case, then there has to be a finding in respect of each and every bill of entry that it is unaccompanied baggage and the declaration to that effect has to come from the consignor. If it is not unaccompanied baggage, the declaration has to come from consignees. Since we have only considered the stay application, we have to accept the fact that whether the Department has proper evidence to show that these goods were unaccompanied baggages and therefore they have to be assessed as such cannot be answered by us since we are remanding the matter, we would not like to draw any conclusion. 10. CWe have already held in Indus Logistics case that once an authorization i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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