COMMISSIONER OF CUSTOMS, AHMEDABAD Vs. ACX INTERNATIONAL

JUDGEMENT

(1.) THESE two appeals are directed against Order -in -Appeal No. 178 to 179/2011/Cus/Commr(A)/AHD, dt. 6 -5 -2011, vide which the first appellate authority has held in favour of the respondent -assessee. Since both the appeals are arising out of the same impugned order, these are being disposed of by a common order.

(2.) THE brief facts that arise for consideration are that the respondent No. 1 is an authorized courier company and had allegedly filed an unnumbered Bill of Entry in form CBE -IV dt. 20 -2 -2009 as per the Regulation 5(3) of the Courier Imports and Exports (Clearance) Regulations, 1998, declaring the goods as Gift items, garments and chocolates imported on behalf of ten (10) consignees, supposedly his clients. The consignor of the said courier was M/s. MEX Logistics, Dubai, UAE, who had shipped the aforesaid consignment of ten packages having gross weight 295.20 kgs and chargeable weight 296.3 kgs vide Airway bill No. 157 -62936871 dt. 19 -2 -2009 declaring nature of goods as Courier Material and the same was consigned to M/s. ACX International, Ahmedabad. The respondent No. 1 claimed exemption from payment of duty under Notification No. 171/93 -Cus., dt. 16 -9 -1993 as amended, by purported filing the prescribed Courier Bill of Entry in form CBE -IV for Samples and Free Gifts. However, based on intelligence, the detailed examination of the said 10 packages was carried out by SIIB section of H.Q. Ahmedabad and it was found to contain Richman Special Blend King Size Filter Cigarettes - 2,00,000 Nos. classifiable under Tariff Item 24022090. The said consignment of Cigarettes valued at Rs. 7,00,000/ - (LMV) and Rs. 1,03,512/ - (CIF) was seized under Panchnama dt. 14 -3 -2010 on reasonable belief that the goods were liable for confiscation under Section 111 of Customs Act, 1962. The test report dt. 13 -5 -2009 of the sample drawn from the consignment confirmed that the cigarettes were having total length of 83 mm, the length of filter being 21 mm and it contained tobacco leaves.

(3.) THE impugned order, to the extent it imposes penalty on M/s. ACX International under Section 114A of Customs Act, 1962 is set aside.