2016 (12) TMI 895

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....the packages were taken on behalf of the consignees by Shri Mohan Subbarao Naik, appellant in these proceedings, operating as M/s Global Express at the behest of Shri Mansukhlal Dhanak, who had shipped these to the recipient companies. Investigation revealed that the appellant was to hand over the packages to one Shri Sameer. The goods having been confiscated, the adjudicating authority also imposed a penalty Rs. 5 lakhs on the appellant. In appeal vide the impugned order no MUM-CUSTOM-PAN-APP-670 & 671-15-16 dated 29^th February 2016, penalty imposed was upheld as below: "9. As far as the role played by Shri Mohan Naik is concerned, 4find that he was acting as a 'service provider' or business aid' or 'business collector&....

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....courier company, under authorization, to the consignee would commence only with the clearance of the goods. In the present instance the goods, not having been cleared and being entirely handled by the courier company, could not be burdened with allegation of the acts of omission or commission had been committed for imposition of penalty under section 112. Reliance is placed on the decision of this Tribunal in Killick Air Courier & Forwarders Ltd. v. Commissioner of Customs, Mumbai [1998 (97) ELT 182 (Tri.)] wherein "4. It will be seen from a reading from this finding that Commissioner has imposed a penalty on his findings that if the incorrect deliveries had not been made the activities of Salim Khan and his friends would perhaps have be....