https://www.taxtmi.com/highlights?id=103359 Due diligence by an authorised courier was satisfied where it obtained and processed the consignor's identity and accompanying documents and presented the export consignment for customs examination. Goods declared as piano parts were later found to contain prohibited Red Sander logs, but the courier was not required to open the package after document presentation without permission from the proper officer. Compliance with the due-diligence obligation under the Courier Regulations therefore precluded penalty for improper export, and the penalty imposed on the authorised courier was set aside with consequential relief. en-us Thu, 03 Sep 2026 08:20:52 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103359 Due diligence by an authorised courier was satisfied where it obtained and processed the consignor's identity and accompanying documents and presented the export consignment for customs examination. Goods declared as piano parts were later found to contain prohibited Red Sander logs, but the courier was not required to open the package after document presentation without permission from the proper officer. Compliance with the due-diligence obligation under the Courier Regulations therefore precluded penalty for improper export, and the penalty imposed on the authorised courier was set aside with consequential relief. Highlights Customs Thu, 03 Sep 2026 08:20:52 +0530 https://www.taxtmi.com/highlights?id=103359