9911796707
TMI Blog2015 (2) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... cords. This Tribunal finds no case of mis-declaration by the courier, as it is evident on the face of the document the invoice and courier shipment airway bill that the import in question is made for repairs and thereafter for sending back. These documents are annexed to the bill of entry at the time of clearance. As such the authorities below are in error in holding that a case of mis-declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Precision Enterprises filed form-V Bill of Entry for the import of second hand SO2 Analyser for repairs on 13.11.2008, for clearance of the same through the appellant DHL Express (India) Pvt. Ltd. It is alleged against the courier that they have failed to inform the Customs authorities that the goods are second hand and, accordingly, they are guilty of non-performance of duty for non-declaratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also from the invoice of the appellant courier, that the goods are imported for repair and for re-import in the country of export. It is further not in dispute that the M/s. Precision Enterprises is engaged in the business of repairing old and used machines. The Commissioner (Appeals) was pleased to dismiss the appeal of the appellant, and observed as follows: The goods imported in this cae ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to clear the goods by declaring the said goods through the Courier Bills of Entry. In view of this, the courier company has failed to exercise due diligence to ascertain the correctness of condition of the goods thus, acted in violation of the Regulation 13(b), (c) (e) of the Courier Import and Export Regulations 1998 and hence, and therefore they are liable to penal action under Section 112 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
