Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs presentation.

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....Due diligence by an authorised courier was satisfied where it obtained and processed the consignor's identity and accompanying documents and presented the export consignment for customs examination. Goods declared as piano parts were later found to contain prohibited Red Sander logs, but the courier was not required to open the package after document presentation without permission from the proper officer. Compliance with the due-diligence obligation under the Courier Regulations therefore precluded penalty for improper export, and the penalty imposed on the authorised courier was set aside with consequential relief.....