2017 (3) TMI 447

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cargo or items that are shipped through them. It is a normal practice for such entities to rely upon the documents furnished by those who actually do the booking at the customer’s end - there being no evidence that the appellant was aware of the illegal nature of the shipment being effected or that the appellant was aware that the owner was the said Syed Ismail and not Frankie as mentioned in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s (Clearance) Regulations, 1998. 2. In appeal, the penalty under Section 158 was set aside. Aggrieved by the continuation of the other two penalties, the appellant is before the Tribunal. 3. In the impugned order-in-appeal no. MUM-CUSTM-PAX-APP-535 536/15-16 dated 14 th December 2015, Commissioner of Customs (Appeals), Mumbai - III, has noted that the goods were mis-declared as door supp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he appellant is a courier that accepts packages from other booking agencies. There is no requirement for the courier to examine cargo or items that are shipped through them. It is a normal practice for such entities to rely upon the documents furnished by those who actually do the booking at the customer s end. No evidence has been cited and no allegation has been made other than failure on the pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X