9911796707
TMI Blog2014 (10) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... year - Held that:- 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. Therefore, the Commissioner concerned is requested to ensure that the officers in airport should ascertain whether documents were recovered from these ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 are authorized to act as couriers were importing unaccompanied baggages of passengers and goods intended for trade/business in the guise of bona fide gifts, in order to illegitimately avail the benefit of duty free provisions granted for bona fide gifts under Notification No.171/1993-Cus. dated 16.9.1993 read with CIECR. 4. The Bills of Entry were filed in the format prescribed in CIECR and the couriers had subscribed that goods imported under the bills of entry were only bona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsignment 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 baggage and it was split, fictitious consignees were shown and goods were sold. 6. A similar issue had come up before us in the case of Indus Logistics vs. CCE vide Misc. Order No.21244/2014 dated 22.5.2014 wherein this Tribunal had taken note of the fact that the courier agents were not required to submit authorization at the time of filing courier bill of entry and Board itself had issued instructions that the courier agencies should get the authorization at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailable, 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 that it is the claim of the appellants that they had handed over the authorization copies to the concerned Assistant Commissioner in Customs Airport and he also submitted that all they want is the documents if available to be given to them so that they can defend their case properly and we do not find any arm in this request. Therefore, the Commissioner concerned is requested to ensure that the officers in airport should ascertain whether documents were recovered from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 is not produced, the courier agent becomes the importer. However, how the bills of entries should be assessed and whether it can be assessed as imported goods in the normal course or it should be assessed as UB and what is the correct legal position is required to be considered in detail and in this case, there is no such consideration. Under these circumstances, in view of the fact that we have already taken a view that beyond one year if the authorization need ..... X X X X Extracts X X X X X X X X Extracts X X X X
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