2026 (8) TMI 114

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....t is providing courier services. On the ground that they have connived with movement of contravened goods, the Show-cause Notice came to be issued on 01.04.2021. Based on the inspection and investigation, their licence was suspended and subsequently, the suspension was upheld. Proceedings were initiated which came to be adjudicated by the Adjudicating Authority vide Order-in-Original dated 12.07.2021. The Adjudicating Authority vide this Order-in-Original has dropped the proceedings against the Respondent. Being aggrieved, the Revenue is before the Tribunal. 3. The learned Authorized Representative (AR) appearing on behalf of the Revenue reiterates the ground of appeal and submits that the Adjudicating Authority was in error in dropping ....

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....reproduced below: "12. The Inquiry Officer, in his report, concluded that the investigation conducted revealed that the three persons viz. Shabeer P.K., Shihab and Abdul Hameed are the masterminds behind the attempted smuggling, and that they had admitted to their role in the matter about having invested money for the attempted smuggling and having obtained passport details of two persons for facilitating the said illegal import; that no evidence has been brought on record to implicate M/s Speedway Cargo & Courier Service; that the accused persons have not, at any stage, alleged that the authorised courier was aware of the presence of the gold in the consignment. The Inquiry Officer recorded his conclusion as below: "It ap....

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....t have such facility available at his disposal while receiving the cargo abroad. The contraband could be found out only when the same was subjected to X-ray test on arrival at the courier cell of the Customs Department. Except when the consignment was subjected to such non-invasive probe, no one other than the person who devised such ingenious method, could have any idea of the concealment. The Inquiry Officer has also concluded that the authorized courier cannot be faulted for such ingenious concealment. 19. In view of the discussion above, I hold that the authorized courier is not at fault, in as much as he has acted on the bona fide belief that the consignment is devoid of any contraband, and the cargo was genuine. Thus, though ....