2010 (12) TMI 397

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....spondent. [Order]. -  This appeal filed by the Revenue prays for imposition of penalty on the respondent, a courier, under Section 112(a) of the Customs Act. The original authority had imposed such penalty on the courier, but the Commissioner (Appeals) vacated it. Hence this appeal of the Revenue. 2. There is no representation for the respondent despite notice, nor any request o....

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....f the consignee, may file a Bill of Entry in the form prescribed in the Bill of Entry (Forms) Regulations, 1976 for clearance of any of the imported goods". The records of the case clearly show that the CHA of the consignee filed Bill of Entry on behalf of the consignee with the concurrence of the authorised courier. The concurrence of the authorised courier per se would not mean that the couri....