TaxTMI 
TaxTMI 
2021 (11) TMI 618
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....had filed a courier airway bill No. 785030233958 for import of goods as documents. Vide Show Cause Notice No. 93/2017-18 dated 3.5.2017 (5792 dated 11.8.2017), it is alleged that the said declaration has been made by the Branch Manager of the appellants. Accordingly, the said consignment was detained by the Shift Custom Officer vide Detention Memo No. 20926 dated 18.12.2016 on the ground that said courier contains Indian currency (demonetised). The seizure of the aforesaid demonetised Indian currency amounting to Rs. 14,500/- was affected vide Panchanama dated 26.12.2016. Based on the aforesaid allegations that vide Show cause notice the confiscation of the said parcel under section 111 of Customs Act and penalty under section 112 A of the ....
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....penalty upon the appellant under section 112 of the Customs Act. Learned Counsel has also impressed upon section 82 of the Customs Act. Though section is no more existing in the statute with effect from 2017, however, was very much the part of the law at the relevant time. Accordingly, appeal is prayed to be allowed by setting aside the impugned penalty. 4. It is further emphasised that the appellant is not declarant in terms of section 82, question of invoking section 112 against him does not at all arise. Learned Counsel lay emphasis on the following case laws: i) Skycom Express (P) Ltd. vs. Principal Commissioner of Customs (Airport), Mumbai [ 2017 (357) ELT 996 (Tri-Mumbai]; ii) UPS Jetair Express Pvt. Ltd. vs. CC, ....
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.... declaration accompanying goods to be treated as entry. - In the case of goods imported or exported by post, any label or declaration accompanying the goods, which contains the description, quantity and value thereof, shall be deemed to be an entry for import or export, as the case may be for the purposes of this Act." 8. The scope of the section and that of declaration accompanying the basic article is discussed by this Tribunal in the case of Commissioner of Customs, Mumbai vs. M. Vasi [2003 (151) E.L.T. 312 (Tri.-Mum.)]. Relevant paragraph is extracted below: 10. When the goods are imported by land, Sea or Air a Bill of Entry is filed for their clearance in terms of Section 46 of the Customs Act, 1962 where the responsibility....
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....is made by the importer. That is why where as special mention is made of Section 77, there was no mention of Section 82 in the two clauses of Section 111. "Section 82. Label or declaration accompanying goods to be treated as entry. - In the case of goods imported or exported by post, any label or declaration accompanying the goods, which contains the description, quantity and value thereof, shall be deemed to be an entry for import or export, as the case may be for the purposes of this Act." 9. From the facts of the case, it is apparent that the Bank had no role till the said courier was delivered to it by the FedEx courier. It was for the Department to show that the Bank had a knowledge about the declaration given on airway bil....
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.... the adjudicating authority in the impugned order-in-original as to the role played by the appellant herein, does not indicate that they had wilfully or knowingly, made wrong declarations in the courier bills of entry. The only findings which the adjudicating authority relies for imposing penalty, is that the appellant failed to cross-check the declared value, importer's name, IEC and identity of the person who had submitted the documents for the purpose of filing of courier bill of entry. In my considered view this omission of the appellant, at the most, may attract the provisions of Courier Imports and Exports (Clearance) Regulations, 1998 and cannot be considered as violations for imposing penalty under Section 112(a) of the Customs ....