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The CESTAT upheld the revocation of the appellant's courier registration, forfeiture of the security deposit, and imposition of penalty for multiple violations of CIER 2010. The appellant submitted benami courier Bills of Entry, misdeclaring electronic goods as miscellaneous household items, with consignees who either did not exist or had not ordered the goods. The appellant failed to obtain proper authorization or maintain KYC documents, violating Regulations 12(1)(iii), (iv), (v), (vii), and (x). The appellant's contention of limited involvement was rejected, as it bore responsibility to ensure proper declaration, consignee identity, and customs compliance. The tribunal found no reason to interfere with the Commissioner's findings of misconduct and regulatory breaches. Consequently, the impugned order was affirmed, and the appeal was dismissed.
The CESTAT upheld the revocation of the appellant's courier registration, forfeiture of the security deposit, and imposition of penalty for multiple violations of CIER 2010. The appellant submitted benami courier Bills of Entry, misdeclaring electronic goods as miscellaneous household items, with consignees who either did not exist or had not ordered the goods. The appellant failed to obtain proper authorization or maintain KYC documents, violating Regulations 12(1)(iii), (iv), (v), (vii), and (x). The appellant's contention of limited involvement was rejected, as it bore responsibility to ensure proper declaration, consignee identity, and customs compliance. The tribunal found no reason to interfere with the Commissioner's findings of misconduct and regulatory breaches. Consequently, the impugned order was affirmed, and the appeal was dismissed.
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