2018 (6) TMI 345

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....spondent In connection with the import of two projectors in the name of M/s Lord Enterprises where the value was found to be under-declared and the address of the consignee found to be fictitious, the original authority imposed penalties of Rs. 5,00,000 and Rs. 1,00,000 under section 112 and 114AA of Customs Act, 1962 against M/s UPS Jet Express Pvt Ltd, the registered courier, who had handled t....

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..... Likewise, section 114AA is invoked for complicity in filing false declarations. 5. The impugned order has not rendered a finding on either or both of these counts. In the absence of such a finding, reference to the provisions of governing regulations is not an adequate substitute. A breach of these regulations can be visited with consequences contained in those regulations. It is but natural th....