2017 (11) TMI 1003

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) of the Customs Act 1962. The Commissioner (Appeals) in the Appeal C/21216/2017 has however dropped the penalty of  Rs. 2,00,000/- (Rupees Two Lakhs only) on Mohammed Koya under Section 114AA of the Act. Since the facts are interconnected, therefore both the cases are disposed of by this common order. For the sake of convenience, the facts of C/21216/2017 are taken. 2. The detailed examination of courier packages presented by M/s. Three Star Couriers on 09.02.2015 for customs examination at Cochin International Airport covered under Courier Bill of Entry No. IV 48998 dated 09.02.2015 imported from Abudhabi to Cochin by Flight No. EY 282 vide AWB No. 607-CBV-4003-1180 resulted in the recovery of 12 numbers of gold sheets totally wei....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rs. 46,71,893/- (Rupees Forty Six Lakhs Seventy One Thousand Eight Hundred and Ninety Three only) under Sections 111(d) (i) (m) and (l) of the Customs Act 1962. A penalty of Rs. 300,000/- (Rupees Three Lakhs only) was imposed on the appellant under Section 112(a) of the Customs Act 1962 and a further penalty of Rs. 2,00,000/- (Rupees Two Lakhs only) was also imposed under Section 114AA of the Act ibid. 2.1. Aggrieved by the Order-in-Original, appellant filed the appeal before the Commissioner who after considering the evidence on record dropped the penalty of Rs. 2,00,000/- (Rupees Two Lakhs only) under Section 114AA but upheld the penalty of Rs. 3,00,000/- (Rupees Three Lakhs only) imposed under Section 112(a) on both the appellants. He....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch gold sheets seized were entrusted to PMR International Courier by appellant's Al Marija Cargo agency on 28.01.2015. Instead of sending the courier parcels directly to Calicut or Cochin, PMR International Courier sent the same to Mumbai for clearance through another Courier Agency i.e. K.K. International Air Couriers and after clearance at Mumbai vide Bill of Entry No. 64192 on 05.02.2015 sent to PMR Couriers office at Calicut and when enquiries commenced on 09.02.2015, the proprietor of PMR Courier Agencies at Calicut who is also proprietor of PMR International Courier, Dubai produced the same voluntarily before Customs at Calicut. He further submitted that no show-cause notice was issued to these approved courier agencies from whose....