https://www.taxtmi.com/caselaws?id=359365 Mandatory KYC and authorisation requirements under the Courier Imports & Exports (Clearance) Regulations were treated as enforceable obligations, and non-compliance was established where the courier agency failed to obtain the consignor's particulars and the stated consignor was found not to exist. The regulatory breach was therefore upheld. However, the nature of the violation was considered relevant to punishment, and revocation of the courier licence was found to be excessive. The licence revocation was set aside, while the penalty was sustained. en-us Thu, 12 Apr 2018 00:00:00 +0530 Mon, 04 Mar 2019 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359365 Mandatory KYC and authorisation requirements under the Courier Imports & Exports (Clearance) Regulations were treated as enforceable obligations, and non-compliance was established where the courier agency failed to obtain the consignor's particulars and the stated consignor was found not to exist. The regulatory breach was therefore upheld. However, the nature of the violation was considered relevant to punishment, and revocation of the courier licence was found to be excessive. The licence revocation was set aside, while the penalty was sustained. Case-Laws Customs Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359365