2026 (7) TMI 114

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....ellant is an authorised courier agent holding the licence. The appellant filed CBEI-IV Bill of Entry No.016933 dated 20.06.2014 for clearance of various items under different Airway Bill numbers for the consignments which arrived from Dammam by Saudi Airlines Flight No. SV-968 on 17.06.2014. On 17.06.2014, during the screening of the consignments, a Courier Cell Officer noticed dark patches in one of the packages covered vide HAWB No. A0146506 mentioned at serial No.14 of the said CBEI IV. During the course of examination of the soap bars in the presence of the panchas and representatives of the appellant, a cut piece of gold bar was found and, therefore, the officers cut open all the other 16 soap bars and in 8 soap bar, 8 cut pieces of go....

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....lant was confirmed. Against the said order, the appellant is before us. 3. The learned counsel for the appellant submits that the show cause noticed alleged that the appellant has failed to fulfil their obligation as an authorised courier agent in terms of Regulation 13 of the Courier Imports and Exports (Clearance) Regulations, 1998 and has rendered himself liable for penalty under Section 112(a) of the Customs Act, 1962. It is his submission that there is no allegation of conspiracy between the appellant and other noticees and, therefore, the finding of abetment is extraneous. He further submits that the impugned order did not record as to whom the appellant abetted for imposition of penalty. He further submitted that the show cause no....