https://www.taxtmi.com/caselaws?id=204552 The Tribunal upheld the Commissioner (Appeals) order setting aside duty demand and penalty imposed on imported goods through a courier agency. The Tribunal emphasized that when goods are imported through a courier agency, the agency can file the bill of entry on behalf of the importer-consignee, and the production of photocopies of the bill of entry by the respondents was deemed acceptable. The Tribunal found no valid reason to interfere with the Commissioner (Appeals) order and rejected the department's appeal. en-us Thu, 18 Nov 2010 00:00:00 +0530 Sat, 23 Jul 2011 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204552 The Tribunal upheld the Commissioner (Appeals) order setting aside duty demand and penalty imposed on imported goods through a courier agency. The Tribunal emphasized that when goods are imported through a courier agency, the agency can file the bill of entry on behalf of the importer-consignee, and the production of photocopies of the bill of entry by the respondents was deemed acceptable. The Tribunal found no valid reason to interfere with the Commissioner (Appeals) order and rejected the department's appeal. Case-Laws Central Excise Thu, 18 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204552