https://www.taxtmi.com/caselaws?id=752025 CESTAT Bangalore partially allowed the appeal against penalty imposition and courier license revocation. The appellant violated Regulation 12 by failing to engage an authorized person for filing courier bills of entry during mobile parts importation. Considering post-COVID circumstances, the tribunal found this a minor omission insufficient to justify harsh measures including license revocation and bond enforcement. The penalty under Section 117 of Customs Act was set aside, while penalty under Regulation 14 was reduced to Rs. 25,000. The courier license revocation and bond/bank guarantee enforcement were also set aside, treating the violation as venial given prevailing circumstances. en-us Tue, 30 Apr 2024 00:00:00 +0530 Thu, 02 May 2024 06:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752025 CESTAT Bangalore partially allowed the appeal against penalty imposition and courier license revocation. The appellant violated Regulation 12 by failing to engage an authorized person for filing courier bills of entry during mobile parts importation. Considering post-COVID circumstances, the tribunal found this a minor omission insufficient to justify harsh measures including license revocation and bond enforcement. The penalty under Section 117 of Customs Act was set aside, while penalty under Regulation 14 was reduced to Rs. 25,000. The courier license revocation and bond/bank guarantee enforcement were also set aside, treating the violation as venial given prevailing circumstances. Case-Laws Customs Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752025