2015 (2) TMI 1083

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....l Choudhary The appellant DHL Courier is in appeal against the Order-in-Appeal No. 137/MUM III / 2010 dt. 20.12.2010 passed by the Commissioner of Customs (Appeals) Mumbai. 2. The brief facts are that appellant on behalf of M/s. Precision Enterprises filed form-V Bill of Entry for the import of second hand SO2 Analyser for repairs on 13.11.2008, for clearance of the same through the appellan....

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.... courier service agency, and as such is an agent of the importer and hence they are not liable for any penalty. It was further contended that there is no case for mis-declaration as it is seen from the invoice of the exporter and also from the invoice of the appellant courier, that the goods are imported for repair and for re-import in the country of export. It is further not in dispute that the M....

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....r Company M/s. DHL Express India Pvt. Ltd., Mumbai, filed the Courier Bills of Entry (Form-V) not declaring the goods as old/used/second hand, and importer having no IEC. The Courier Company had deliberately ignored this fact & attempted to clear the goods by declaring the said goods through the Courier Bills of Entry. In view of this, the courier company has failed to exercise due diligence to as....