2018 (6) TMI 345

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..... rs - Held that:- The impugned order has not rendered a finding on either or both of these counts. In the absence of such a finding, reference to the provisions of governing regulations is not an adequate substitute - Mere handling in the course of professional engagement does not necessarily imply prior knowledge of liability of the goods to confiscation. That requires an independent and specific .....

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..... oms Act, 1962 against M/s UPS Jet Express Pvt Ltd, the registered courier, who had handled the consignment. 2. An appeal against this was rejected by Commissioner of Customs (Appeals), Mumbai - III vide order-in-appeal no. MUMCUSTM- PAX-APP-50&51/16-17 dated 12th May 2016 leading to the present proceedings. 3. Heard Learned Chaptered Accountant appearing for appellant and Learned Authorized Repr .....

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..... ations can be visited with consequences contained in those regulations. It is but natural that a registered courier files import declarations and handles import goods. Mere handling in the course of professional engagement does not necessarily imply prior knowledge of liability of the goods to confiscation. That requires an independent and specific finding which is conspicuously absent in the impu .....

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