2025 (6) TMI 1282

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....ng of the appeal. 2. The brief facts leading to the filing of Appeal are that in the month of July, 2013 based on specific information, the officers of Air Preventive Unit visited the godown premises of the Appellant, a registered courier firm. Upon examination, of courier parcels arrived by Flight on 3.7.2013 under courier Bill of Entry No. 19112 dated 4.7.2013 having 20 gunny bags containing 285 parcels, as per department 24 parcels having value of Rs.2,65,156/- were cleared without being declared in the said courier B/E. Another 198 declared courier parcels, purchased online or company to company/individual but cleared as gift items without payment of duty, were found to have an ascertained value of Rs.10,58,033/-. On several parcels,....

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....18% p.a. and also furnished the Bank Guarantee of Rs. One lakh but no such details have been disclosed in the show cause notice. Moreover, no inventory of parcels or its examination report was done by the officer during their visit nor any such examination/inventory report had been supplied to the appellant nor it had been made annexures to the show cause notice. According to learned counsel, the B/E in question were duly assessed by the customs department and post-payment of duty on enhanced value, as pointed out by customs department, parcels were released and were brought to their godown. According to learned counsel, the appellant had not violated any Rules or Regulations and therefore not liable to pay any penalty or interest. Per cont....

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....el allegedly contained prohibited goods or how the goods have been held as prohibited as mandated by Section 111(d) of Customs Act, 1962. In the absence of such a finding, merely referring the provisions of regulations is not an adequate substitute. A breach of the regulations can be visited with consequences contained therein. Mere handling in the course of professional engagement does not necessarily imply prior knowledge about confiscation or reason to believe that any document produced by them is false in any manner. That requires an independent and specific finding which is absent in the orders of the authorities below. If the parcels have been sent by a company and not by any individual as a consignor of goods the prohibition, if any,....