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TMI Blog2017 (11) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods booked through their transport agency or carrier agency were liable for confiscation - penalties set aside - appeal allowed - decided in favor of appellant. - C/70868-70869/2016-CU[DM] - A/71274-71275/2017-SM[BR] - Dated:- 23-10-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri A.P. Mathur, Advocate, for Appellants Shri Gyanendra Kumar Tripathi, Asstt. Commr (AR), for Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome to knowledge that the consignments were booked declaring the same as Art Silk Saree in the forwarding note when they were booked with Indian Railway at Parcel Office, New Delhi Railway Station. A show cause notice dated 25.07.2014 was issued proposing confiscation of said goods. The said show cause notice also included a proposal to impose penalty under Section 112 (b) of the Customs Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Original Authority did not appreciate the contention of the appellants and imposed penalty of ₹ 1 lakh each on both the appellants under Section 112(b) of Customs Act, 1962. Aggrieved by the said order, both the appellants preferred appeal before the Commissioner (Appeals). The learned Commissioner (Appeals) decided the said appeals through the impugned Order-in-Appeal dated 13.05.2016. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Foreign origin. The appellants were providing Courier Service. They booked the goods on the basis of declarations given by the consigner. They had no reason to suspect that the goods were contraband. Revenue have not brought any evidence on record to establish that the appellant had knowledge that the said goods were liable for confiscation. Therefore, he prayed that the penalties may be set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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