9911796707
TMI Blog2016 (12) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... ports and Exports) Clearance Regulations, 1988 - Held that: - It is observed that the beneficiaries of the illicit import of gold jewellery are the shipper and the consignee. Courier companies typically book packages which are then transported to the destination airport where the local associate of overseas courier completes customs formalities and undertakes delivery of the consignments. Failure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above reason the impugned order has failed to discharge its obligation to render a finding with sufficient evidence. Appeal allowed - penalty set aside - decided in favor of appellant. - APPEAL NO: C/86107/2016 - ORDER No.A/94102/16/SMB - Dated:- 1-8-2016 - Shri C J Mathew, Member (Technical) Sh. S.N. Kantawala, Advocate the appellant Shri V.R. Reddy, Asstt. Commissioner (AR) f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 68 669-15-16 dated 29 th February 2016, penalty was upheld. 2. The findings against the appellant is that the courier company failed to maintain due diligence and violated regulation 13(a), (c) of Courier (Imports and Exports) Clearance Regulations, 1988. 3. Investigations revealed that the consignee company were fictitious firms floated allegedly for receipt of illicit consignments from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e genuinesss of consigner's packages originating from India such an obligation does not devolve upon a local correspondent of an overseas courier owing to the limited nature of the work entrusted. 4. Learned Authorised Representative reiterates the contents of the impugned order. 5. It is observed that the beneficiaries of the illicit import of gold jewellery are the shipper and the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present instance the goods were still under Customs custody when the investigation was conducted and there is no scope for an allegation that the appellant had, at any stage, abetted in the import of the contravening goods. For the above reason the impugned order has failed to discharge its obligation to render a finding with sufficient evidence. Consequently, the appeal is allowed by setting asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
