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TMI Blog2016 (5) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty on the appellant under Section 117 of the Customs Act, 1962 for more than one reason. Firstly, the appellant is a courier and has filed courier bill of entry as per the declaration and authorization given to him by the importer. Appellant had filed courier bill of entry based upon the proforma invoice provided to him by the importer and in my view, has not contravened any of the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties. Having not done so, the penalty under the provisions of Section 117 cannot be invoked against the appellant. - Decided in favour of appellant with consequential relief - C/87001/2013-Mum - Final Order No. A/3669/2015-WZB/SMB - Dated:- 26-10-2015 - Shri M.V. Ravindran, Member (J) None, for the Appellant. Shri M.K. Mall, Assistant Commissioner (AR), for the Respondent. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. It was his submission that the appellant is a courier and has filed courier bill of entry in respect of some goods imported by M/s. Laxmi Trading Corporation and there was some undervaluation which was admitted by the importer. He tried to defend the order of the lower authorities stating that the courier has filed the courier bill of entry based upon the proforma invoice which is an incorrect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorised to file the bill of entry with the value as being shown in the proforma invoice and cannot be considered as a dereliction of duty. Secondly, provisions of Section 117 gets attracted only to a person who has contravened the provisions of the Act or abets any such contravention or fails to comply with any provisions of the Act which is his duty to comply and where there was no express penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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