FedEx Express Transportation and Supply Chain Services India Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that penalty under section 117 of the Customs Act, 1962 rightly imposed on courier agency for lack of due diligence since red sandalwood was mis-declared as copper wire in export consignment. Accordingly, penalty of Rs. 1 Lakh imposed.
Facts- M/s FedEx Express Transportation and Supply Chain Services (India) Pvt. Ltd., the appellant herein had filed two shipping bills dated 04.10.2019 for export of goods under two Airway Bills declaring that the consignment has copper wires. On the x-ray screening, due to suspicious visual images, the consignments were detained. The goods of both the consignments got examined by the Wildlife Inspector under Panchnama dated 25.10.019. one of the export consignment contained 12 pieces of sandalwood totally weighing 27.30 kgs and another export consignment contained two logs of sandalwood wrapped by metallic wire weighing 63.15 kgs.
Accordingly, the show cause notice dated 22.04.2020 was served upon the appellant as well as the exporter. Penalty u/s. 114 and Section 117 of Customs Act, 1962 was proposed to be imposed upon the appellant. The said proposal was initially adjudicated vide order in original dated 02.08.2021 imposing penalty of Rs. 1 lakh u/s. 117 of the Customs Act. The said order has been confirmed vide the impugned order in appeal dated 10.05.2023. Still being aggrieved, the appellant is before this Tribunal.
