The Delhi High Court held that courier agencies can be penalized for failing to report suspicious consignments to Customs. Dart Air Services challenged a Rs. 50,000/- penalty imposed despite an inquiry report exonerating them. The Court observed that under Regulation 13A(7) of the Courier Imports and Exports Regulations, 2010, inquiry reports are recommendatory and not binding on the Commissioner. The agency failed to exercise due diligence under Regulation 12(1)(v), allowing commercial goods to be disguised as gifts without detection. The penalty was justified under Regulation 14, reaffirming that courier companies must verify shipments, report suspicious transactions, and comply with regulatory obligations.