2016 (10) TMI 225

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....ppellant. Shri D.K. Sinha, AC (AR) for the Respondent. ORDER Per: Raju The appellants, M/s DHL Express (I) Pvt. Ltd., were issued a show-cause notice in a case involve mis-declaration of goods valued at Rs. 8 lakhs. A penalty of Rs. 50,000/- was imposed on the appellants. The appellants had argued before the lower authorities that they are a Courier company and it is not possible for t....

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.... of import or export goods. After holding that the appellants failed to exercise due diligence, the lower authorities imposed penalty of Rs. 50,000/- on the appellants. 2. Learned Counsel for the appellant argued that they cannot be held responsible for any mis-declaration done by the consignor or consignee as they are merely a courier company. They again relied on the decision of Prerna Textil....