2013 (10) TMI 1473

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....mber Shri Pramod Kumar Rai, Advocate for the Appellants Shri R.K. Mishra, DR for the Respondent JUDGEMENT Per D N Panda (for the Bench): Learned Counsel categorically points out that when the goods were subjected to Customs duty of Rs. 18,83,763/- and the importer has been penalized by an amount of Rs.One lakh, penalty imposition of Rs. 20 lakhs on the CHA DHL express courier was ar....

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....on of goods and value thereof. Inextricable link of the courier with the import cannot be ruled out when courier is intimately connected from the stage of packing of goods till delivery and obliged under law to know the contents thereof as well as various implication of the contents under Indian law. No doubt the appellant has faced huge penalty of Rs. 20 lakhs but there does not mean that courier....