2016 (12) TMI 894

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....V.R. Reddy, Asstt. Commissioner (AR) for the respondent Order This appeal relates to recovery of 4879.90 gms of gold jewellery concealed in 'metal sheet design cutting die' and 'bottle hydraulic jack' that had been imported via courier consigned to M/s Chamunda Trading and M/s Regent Engineering respectively. It appeared that the delivery of the packages were taken on behalf ....

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....llicit consignments from overseas. The impugned order has found that the concealment of high value of items could not have taken place without the active connivance of the courier company and that the modus operandi, adopted on a regular basis, was sufficient to indicate that the courier company was acting in tandem with the main culprit. Learned Counsel for the appellant relies upon the decision ....

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....pper and the consignee. Courier companies typically book packages which are then transported to the destination airport where the local associate of overseas courier completes customs formalities and undertakes delivery of the consignments. Failure to deliver at the correct address is can, at least, be a dispute of civil nature between the shipper and the courier company. The appellant is a local ....