Penalty imposed on courier agency due to non-exercise of due diligence

Dart Air Services Pvt. Ltd Vs Commissioner of Customs (Airport And General) (Delhi High Court) Delhi High Court held that penalty imposed on Courier Agency due to non-exercise of due-diligence since courier agency failed to notice that commercial goods were being sent under disguise of gift. Accordingly, petition dismissed. Facts- The present petition has been filed by M/s Dart Air Services Pvt. Ltd. challenging the order dated 29th August, 2019 arising from proceedings under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. The petition challenges the ...