TaxTMI 
TaxTMI 
2018 (7) TMI 351
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....herein is an authorised courier who had filed 15 courier bills of entry on behalf of three importers and declared the goods as sample shoes. The goods were seized under Section 110 of the Customs Act, 1962, being a case of mis-declaration and were being liable for confiscation under Section 111 of Customs Act. Goods were accordingly seized on 15.11.2017 and a Show Cause Notice dated 08.05.2018 was issued but the investigation could not be completed within the period of six months w.e.f. the date of seizure i.e. 15.11.2017. Accordingly, vide the Show Cause Notice of concerned were called upon to explain as to why the said period may not be extended for a period of another six months after expiry of six months from the date of said seizure. ....
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....ingh Sabharwal 2017 (356) ELT A83 (Bombay - High Court) it is submitted on behalf of the appellant that in absence of any sufficient reason especially when the investigating officer has done very little or nothing during the period of six months after the date of detention of goods, the Order extending the time for issuance of Show Cause Notice is not sustainable. Accordingly, impugned order is prayed to be set aside and Appeal to be allowed. 6. While rebutting these arguments, Ld. DR has impressed upon para 8 of the impugned order submitting that the reasons for giving time extension are clearly been mentioned in the Order. It is further impressed upon that despite more than 3 notices to Shri Balvinder Singh, proprietor of M/s BS Imports ....
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....sed, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purposes of his Act, shall be liable to a penalty not exceeding five times the value of goods." 8. Since the appellant herein is an authorised courier agent, the procedure summarised in Chapter 17 of CBEC's Customs manual perusal thereof shows that in case of postal import including import through courier, the postal parcel as received by the postal service has to be handed over to the Customs alongwith such documents as are mentioned in Rule 8.1(b). In case, the Customs officer doubts any mis-declaration, he may require the postal authority/ courier to detain the same with him. In such circumstanc....
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....his initial statement dated 22.11.2017. It is after his statement that the statement of the proprietors of remaining two importers was recorded who tried to shirk their responsibility on the ground of handing over of KYC and other documents to the appellant on their behalf also but through M/s BS Imports. Accordingly, to finally conclude the investigation, the subsequent statement of Shri Balvinder Singh is important. His unavailability on account of being hospitalised, to my opinion is a sufficient cause of delay in not concluding the investigation within the span of six months is required under Section 110 of the Customs Act. It is rather opined to be a non cooperation on the part of the importer with the investigation agency. I draw my s....