2013 (10) TMI 1473

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..... , Advocate for the Appellants Shri R.K. Mishra, DR for the Respondent JUDGEMENT Per D N Panda (for the Bench): Learned Counsel categorically points out that when the goods were subjected to Customs duty of ₹ 18,83,763/- and the importer has been penalized by an amount of Rs.One lakh, penalty imposition of ₹ 20 lakhs on the CHA DHL express courier was arbitrary and disproportionate .....

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..... nextricable link of the courier with the import cannot be ruled out when courier is intimately connected from the stage of packing of goods till delivery and obliged under law to know the contents thereof as well as various implication of the contents under Indian law. No doubt the appellant has faced huge penalty of ₹ 20 lakhs but there does not mean that courier is absolved of its duty and .....

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