2026 (3) TMI 1211

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....cts of the present case are that the appellant is an authorized courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 ('CIER 2010') and providing courier services to their clients. The procedure is as under "the appellant accepts the bookings from consignor/consignees for movement of goods from abroad to India and vice-versa. The appellant collects authorization from consignor/consignee at the time of booking or on arrival of goods in India as per Regulation 12(1)(i) of CIER 2010. The appellant collects such authorization, along with KYC documents, such as Aadhar Card / PAN Card etc, in advance. The appellant ensures that complete screening for the purpose of examination of the consignment is carried....

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.... Item 85235100. The said matter was investigated by SIIB Mumbai and it was revealed that the imported goods appears to be USB flash drives/pen drives attracting Anti-Dumping Duty. In these set of facts, the proceedings were initiated against the importer as well as the appellant by issuance of the show cause notice dated 30.12.2020, wherein penalty was proposed against the appellant under Section 112(a) and 117 of the Customs Act. The said show cause notice was adjudicated and it was held that the matter is available on record falls short of establishing any contumacious conduct on the part of the appellant to attract penal provisions under Section 112(a) and 117 of the Customs Act, therefore the proceedings against the appellant were dropp....