and Processing) Regulations, 2010 ('CIER 2010") and providing courier services to their clients. The procedure is as under “the appellant accepts the bookings from consignor/consignees for movement of goods from abroad to India and vice-versa. The appellant collects authorization from consignor/consignee at the time of booking or on arrival of goods in India as per Regulation 12(1)(i) of CIER 2010. The appellant collects such authorization, along with KYC documents, such as Aadhar Card / PAN Card ete, in advance. The appellant ensures that complete screening for the purpose of examination of the consignment is carried out in the presence of the Customs Officials posted at the courier clearance terminal.” 3. A show cause notice dated 08.06.2021 was issued to the appellant on the ground that 15 consignments imported at New Customs House Delhi found misdeclared and proposed the penalty under Section 112(a)(ii) and Section 117 of the Customs Act, 1962. The adjudicating authority although recorded that the appellant could not have ascertained the eligibility of ADD on the imported goods on the basis of description provided by the importer but he imposed the penalty under Section 112(a) & 117 of the Customs Act, 1962. The said order was challenged before the learned Commissioner (Appeals) who dropped the penalty under Section 117 but confirmed the penalty under Section 112(a) of the Customs Act, 1962. Aggrieved from the said order, the appellant is before me.
