9911796707
TMI Blog2018 (7) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... d in Rule 8.1(b). In case, the Customs officer doubts any mis-declaration, he may require the postal authority/ courier to detain the same with him - thus, the role of the courier/ the appellant herein is important till the stage of finalisation of the adjudication and even beyond the stage of final adjudication. The matter is still at the stage of investigation. No doubt, it is apparent that Shri Balvinder Singh, proprietor of one of the importers has admitted the intentional mis-declaration on his part vide his initial statement dated 22.11.2017. It is after his statement that the statement of the proprietors of remaining two importers was recorded who tried to shirk their responsibility on the ground of handing over of KYC and other d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962, being a case of mis-declaration and were being liable for confiscation under Section 111 of Customs Act. Goods were accordingly seized on 15.11.2017 and a Show Cause Notice dated 08.05.2018 was issued but the investigation could not be completed within the period of six months w.e.f. the date of seizure i.e. 15.11.2017. Accordingly, vide the Show Cause Notice of concerned were called upon to explain as to why the said period may not be extended for a period of another six months after expiry of six months from the date of said seizure. 3. While adjudicating the said Show Cause Notice, the Order under challenge has directed the said extension of time. Being aggrieved, the present Appeal has been filed. 4. I have heard Shri Akhil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... little or nothing during the period of six months after the date of detention of goods, the Order extending the time for issuance of Show Cause Notice is not sustainable. Accordingly, impugned order is prayed to be set aside and Appeal to be allowed. 6. While rebutting these arguments, Ld. DR has impressed upon para 8 of the impugned order submitting that the reasons for giving time extension are clearly been mentioned in the Order. It is further impressed upon that despite more than 3 notices to Shri Balvinder Singh, proprietor of M/s BS Imports during investigation, he did not turn up on the ground of being sick and hospitalised that the investigation could not be finalised as from the statement of Shri Rajesh Mehta, Director of FLE F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty not exceeding five times the value of goods. 8. Since the appellant herein is an authorised courier agent, the procedure summarised in Chapter 17 of CBEC s Customs manual perusal thereof shows that in case of postal import including import through courier, the postal parcel as received by the postal service has to be handed over to the Customs alongwith such documents as are mentioned in Rule 8.1(b). In case, the Customs officer doubts any mis-declaration, he may require the postal authority/ courier to detain the same with him. In such circumstances, it becomes the duty of the postal service to get the parcels opened and scrutinised under the supervision of Customs and then to be sealed with a distinctive seal. However, throughou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground of handing over of KYC and other documents to the appellant on their behalf also but through M/s BS Imports. Accordingly, to finally conclude the investigation, the subsequent statement of Shri Balvinder Singh is important. His unavailability on account of being hospitalised, to my opinion is a sufficient cause of delay in not concluding the investigation within the span of six months is required under Section 110 of the Customs Act. It is rather opined to be a non cooperation on the part of the importer with the investigation agency. I draw my support from M/s Durga Trading Co. Vs Commissioner of Customs (Imports), Chennai 2016 (332) ELT 125 (Tri. Chennai). No doubt the non cooperation at this stage is not apparent on the par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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