Penalty u/s. 117 of Customs Act imposed on courier agency for lack of due diligence

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 coppe...