https://www.taxtmi.com/caselaws?id=447278 CESTAT New Delhi allowed the department's appeal and revoked the courier company's license for intentional misconduct. The courier failed to verify client identities and IEC codes, used the same Aadhaar number across multiple Bills of Entry, and delivered goods to bogus addresses. Investigation revealed consignments were imported under names of persons unaware their identities were misused. The courier's software was deliberately designed to maintain constant GSTIN fields showing Aadhaar numbers. CESTAT held this constituted intentional fraud rather than negligence, warranting license revocation under Regulation 11 of CIER 2010, setting aside the original authority's mere penalty imposition. en-us Wed, 29 Nov 2023 00:00:00 +0530 Fri, 22 Dec 2023 09:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447278 CESTAT New Delhi allowed the department's appeal and revoked the courier company's license for intentional misconduct. The courier failed to verify client identities and IEC codes, used the same Aadhaar number across multiple Bills of Entry, and delivered goods to bogus addresses. Investigation revealed consignments were imported under names of persons unaware their identities were misused. The courier's software was deliberately designed to maintain constant GSTIN fields showing Aadhaar numbers. CESTAT held this constituted intentional fraud rather than negligence, warranting license revocation under Regulation 11 of CIER 2010, setting aside the original authority's mere penalty imposition. Case-Laws Customs Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447278