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TMI Blog2019 (9) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... y even though the imported goods were old and second hand goods - HELD THAT:- The appellant has made an attempt to make out a case that imposition of penalty on them is arbitrary and harsh, as they did not have any intention for evasion of duty on account of revisions of assessable value. Also, referring to the meaning of old and second hand machinery, they were of the view that no restriction is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.2009 declaring the imported goods as CPU Board valued at ₹ 2,58,961/- imported by one M/s Ispat Industries Ltd., Dolvi, Maharashtra. The said consignment was detained for filing regular Bill of Entry. Consequently, the importer had filed a regular Bill of Entry No. 19015 dated 30.6.2009 providing true description of the goods and declared the assessable value as ₹ 2,58,961/-. Later, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported goods were old and second hand goods. Therefore, they have not adhered to the Regulation 13 of the Courier Import and Export (Clearance) Regulations, 1998. She submits that therefore imposition of penalty on the appellant is sustainable. In support, she has referred the judgment of the Tribunal in the appellant s own case reported as DHL Express (I) Pvt. Ltd. Vs. Commissioner of Customs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s: - 4. I have gone through the rival submissions. I find that the Regulation 13 of the Courier Imports and Export (Clearance) Regulations, 1998 prescribed an obligation to authorized couriers shall exercise due diligence to ascertain the correctness and completeness of any information which he submits to the proper officer with reference to any work related to the clearance of im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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