2002 (9) TMI 196

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....ber (T)]. - A number of courier agencies operate at International Airport. They carry samples, documents and other goods sent by person abroad to persons in India. Where any goods are dutiable, they get such goods appraised and pay the duty claiming it later from the consignees. The staff of such courier travelled on board International flights with such goods. On their arrival, the local staff ta....

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.... absolutely, and imposing penalty on four courier agencies and their staff. The present appeals are filed by M/s. Patel on Board Courier Service and Shri Mukesh Patel, a dealer in Automobile parts. Since the facts are common and the same order covers both appellants, these appeals are being decided vide this common order. 4. Two other carrier on whom the same set of evidence penalties had been ....

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....d Courier (P.O.B.C.). We find that the statement given by their employees not incriminate them. The findings of the Commissioner that the appellant P.O.B.C. had any role to play is not based on any cogent evidence. In fact the Tribunal in Para 6 of their judgment in the case of Killick Air Courier case had commented upon the similar observation made by the Commissioner in their cases. 7. On per....