TaxTMI 
TaxTMI 
TaxTMI 
2024 (11) TMI 1521
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....Transportation and Supply Chain Services (India) Private Limited, is an authorised courier approved by the jurisdictional Commissioner of Customs for handling import or export of goods by courier mode as provided under Section 83, 84 of the Customs Act, 1962 and the Regulations made thereunder viz., Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. The appellants had presented vide Shipping Bill declaration CSB-II No. 050948 dated 25.02.2018, covering 68 shipments for allowing Let Export Order to be exported through flight No. Air India AI- 342 dated 25.02.2018. The export goods was subjected to 5% to 10% examination by Customs officer, and upon examination of Serial No. 36 on CSB-II with Airway Bill No. 425870753326, exported by consignor Shri Pradeep Achuthan Poliyath, it was showing declaration 'Unsolicited Gift Indian God Statues' (made of metal). Upon such examination, the Customs officers suspected these items to be antique and old statutes. As the antiques are prohibited for export under Antiquities and Art Treasures Act, 1972, the export goods covered under the said Airway bill was detained for verification and valuation by the Approved ....
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.... (b) the examination, assessment to duty, and clearance of goods imported or to be exported by post or courier; (c) the transit or transhipment of goods imported by post or courier, from one customs station to another or to a place outside India. Section 114. Penalty for attempt to export goods improperly, etc. - Any person who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 113, or abets the doing or omission of such an act, shall be liable,- (i) in the case of goods in respect of which any prohibition is in force under this Act or any other law for the time being in force, to a penalty 26[not exceeding three times the value of the goods as declared by the exporter or the value as determined under this Act], whichever is the greater; (ii) in the case of dutiable goods, other than prohibited goods, subject to the provisions of section 114A, to a penalty not exceeding ten per cent of the duty sought to be evaded or five thousand rupees, whichever is higher; Provided that where such duty as determined under sub-section (8) of section 28 and the interest payable thereon under sectio....
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....as the case may be], from time to time, for inspection, screening, examination and assessment thereof. (5) Any export goods brought into customs area for export purpose and have not been exported within seven days of arrival of such goods into such area or within such extended period as permitted by the proper officer in case of delay due to such reasons which the proper officer considers to be beyond the control of the concerned Authorised Courier and declared exporter, may be detained by the proper officer and sold or disposed off by the person having custody thereof, after issuing notice to the concerned Authorised Courier and declared exporter provided the charges payable, for storage and handling of such goods are paid by such Authorised Courier." On plain reading of the above legal provisions, it transpires that clearance of goods through courier mode is governed by specific legal provisions and a separate Regulations have been framed under Section 84 ibid, which regulate the clearance of export goods. In terms of Regulation 6(2)(b), the appellants-courier had to take necessary permission from the Customs officer to open any package that is brought for export in customs ar....
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....and due to weight restrictions, she had left these goods for transporting the same to her daughter. From the factual matrix of the case, I do not find any evidence or document to show that the appellants are involved in such illegal export. Further, the authorities below have also failed to place on record any such evidence to show that the appellants have committed an act or omitted to do any act, which would render them liable to penalty under Section 114 ibid. Therefore, I am of the considered opinion that the impugned order imposing penalties on the appellants does not stand the scrutiny of law. 8.1 I find that in similar set of facts, arising in the case of Bombino Express Private Limited Vs. Commissioner of Customs, Airport, Mumbai - 2017 (358) E.L.T. 890 (Tri. - Mumbai), the Coordinate Bench of the Tribunal in Final Order No. A/85862/2017-WZB/SMB dated 14.10.2016, have held that it is normal practice to rely upon document furnished by the consignors and the ingredients for imposition of penalty are absent. The relevant paragraph in the said order is extracted and given below: "6. The appellant is a courier that accepts packages from other booking agencies. There is no req....