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TMI Blog2023 (8) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... . The parcels were scanned in the presence of Mr. Naveen Kumar, representative of the appellant. On detailed examination, it was found that the images in the scan did not match with the declarations made. The shipper of two consignments covered by air way bill was found to be M/s.JRG TECH Pte Ltd. Singapore and the consignee in India was shown as Mr. Gauri Nandanam, Tiruvallur Chennai. As per the invoice cum packing list, the cartons were declared to contain 50 nos. of Booklets, 10 nos. of Cables and Accessories and 50 nos. of Printing sheets with a total value of 840 SGD (INR 36800). No specific import documents towards import of the said goods (bill of entry) were filed in respect of the airway bills. On opening and examining the cartons it was fond to contain 10 nos. of Sony High Definition Digital Video Cameras without battery and accessories, 203 nos. of "Titan" branded watches of various models and 10.475 kgs. of 22 carat gold jewellery concealed in one Martine Roland brand audio receiver by removing its inside components. The total value of the impugned goods were arrived at Rs.3,32,51,885/-. Since it appeared that the impugned goods were smuggled into India without any decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dwide in 1999 as field staff and was promoted as Operation In-charge and became Manager in the year 2001. He looked after courier clearances and he jointed Air Bridge Express in 2004. He stated that the consignment booked in the name of Gauri Nandanam was given to him for clearance by one Sri Ganesh and he met Sri Ganesh in October 2012 when he went to purchase a camera mobile for him through one Sri Durai. It is stated that Sri Ganesh is the son-in-law of Sri Durai and he knew Sri Durai for the last 5 years. Sri Durai used to get him electronic goods at cheaper rates and Sri Durai also dealt with second hand cars. Sri Kannan stated that he met Sri Vijay, son of Sri Durai two years back in Singapore for purchase of computers and other electronic goods through one Sri Kabilan, Singapore and that Sri Kabilan is his childhood friend. During October 2012, Ganesh and Durai asked him whether he can do clearance of courier consignments imported by them from Singapore. Sri Ganesh asked him to arrange for customs clearance without detection of Customs. It is stated that Sri Ganesh informed that one Sri Mahadev of M/Jupiter Import Export Pte Ltd., Singapore would be doing the bookings in Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t at the Chennai courier terminal. The said consignments, 58 in number, had been handed over to him by the fight personnel at the user facility of courier terminal maintained by Esquire Express India Private Ltd., the Custodian. Based on specific intelligence, D.R.I. officers had taken up the parcels and examined it and found to contain undeclared items including gold jewellery. It is submitted that the appellant had no part in the incident. The attempt to identify the consignee of the import consignment, Sri Gouri Nandanam also failed. Ld. Counsel submitted that on 28.01.2013, immediately after the incident, the employee Sri Naveen Kumar appeared before D.R.I and has given statement admitting that he was responsible for preparation of bill of entry and other activities of clearance at the Chennai airport. He also stated that his friend, Sri Kannan had approached him in January 2013 and requested him to clear cameras declared as booklets arriving through appellant courier parcels. Statement of Naveen Kumar was adverted to by the Ld. Counsel to argue that the said person has admitted that he cleared the consignments himself and no other person in the office of appellant was aware of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argued that in terms of provisions of Custom House Agent Regulations, 2004, all the employees of the CHA have to be registered with Custom House. There is no such requirement under Authorized Courier Regulations. Appellant had terminated the service of Sri Naveen Kumar and thereafter so far the work of the appellant has been unblemished. It is argued that the order of revoking the license for such minor infraction, that too when appellant had no knowledge about the offence committed by the employee, is too harsh upon the appellant. 9. In this regard, decisions in the case of Lufthansa Cargo India And Ors. Vs CC - 2005 (195) ELT 552 and Gulf Air Vs CC - 2000 (149) ELT 1464 were relied by the Ld. Counsel. The decision of the Hon'ble High Court in the case of Asiana Cargo Services Vs CC - 2014 (302) ELT 161 (Del.) was relied to argue with regard to vicarious liability of the employee. The decision in the case of S. Chandran Vs The Regional Passport Officer - W.P. (MD) No.15367 of 2015 was relied to argue that punishment should be in proportion with the violation. It is prayed that the appeal may be allowed. 10. Ld. A.R Sri Harendra Singh Pal appeared for the Department. It is pointe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 import goods or of export goods; (e) not withhold any information relating to assessment and clearance of imported goods or of export goods, from the Assessing Officer; (g) maintain records and accounts in such form and manner as may be directed from time to time by an Assistant commissioner of Customs or Deputy Commissioner or Customs and submit them for inspection to the Assistant Commissioner of Customs or an officer authorized by him, wherever required. (i) verify the antecedent, correctness of Importer Exporter Code (IEC) Number, identity of his client and the functioning of his client in the declared address by using reliable, independent, authentic documents data or information." 13. The allegation therefore is that appellant did not obtain authorization from the consignee for the import of the consignment. The facts have revealed that the appellant had no knowledge about the incident of manipulation of their office system and the clearance of the consignments falsely declared as 'documents'. Sri Naveen Kumar who w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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