2007 (8) TMI 142

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....oner of Customs, CSI Airport, Mumbai wherein the appellant had been imposed penalty of Rs. 25,000/- under Sec. 112(a) & (b) of the Customs Act, 1962. The brief facts of the case are as follows. The appellants are a courier company who have cleared the goods on behalf of the importer, namely, M/s. Harsh International, Khetwadi Main Road, Mumbai. On the basis of an intelligence gathered by the offic....

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....s for the same consignment of beads. There were additions and alterations in the original copies of DDRs after making payments to the State Bank of India, and an inflated amount was recovered by the appellants. The difference amount was found to be Rs. 31,545/-. This has not been disputed by the appellants and on due enquiry the same is found recoverable from the appellants in terms of the provisi....

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....courier company does not arise as per the principle laid down in the case of Collector of Customs v. Trivandrum Rubber Works, 1999 (106) E.L.T. 9 (S.C.) = 1999 (81) ECR 171 (S.C.). 3. Commissioner in his impugned order observed in Para 62 that the appellants have helped the importers to violate the EXIM policy and accordingly imposed penalty of Rs. 25,000/- on them. Ld. Counsel for the appellan....