TaxTMI 
TaxTMI 
TaxTMI 
2014 (3) TMI 981
X X X X Extracts X X X X
X X X X Extracts X X X X
....nsel for the Revenue, Mr. Dinesh Kumar. Perused records in supplementation thereto. 3. The contextual facts needing consideration as borne out from the records would show, petitioner is granted licence under the Regulation 7 of the Regulations and is an accredited courier about which there is no dispute by the respondent-Customs Department. 4. During the course of its business, it appears petitioner received a consignment to be delivered to the consignee in India. The consignment was received at the Kempegowda International Airport (earlier known as Bangalore International Airport Limited). One parcel imported by the petitioner in the name of M/s. Rotmac Distributors, 'Anugraha,' 11th Cross, Bhuvaneswari Nagar, Dasarahalli, Hebbal Kempapura, Bangalore, vide Bill of Entry No. 26629, dated 11-3-2014 was checked. It was found to contain CISCO Desktop Switches (7 numbers) with a declared value of Singapore $252. On inspection by the Customs officers, 6 gold bars weighing one k.g. each in six packages and 10 gold bars weighing 100 gms. each was found. The gold bars so recovered were tested by the approved valuer who determined its purity as 999.9 with the estimated value of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ket repute and a leader in logistics industry and its network called DHL Express Network of which the petitioner is one unit connects more than 1,20,000 destinations, over 500 airports around the world; it maintains a sophisticated standardized air express routes which are served by DHL-owned airlines. 9. Several other submissions are to show the creditworthiness of the petitioner and to dispel attribution of mala fides or connivance in any such contravention. He submits, petitioner's business is at its peak and it has received several hundreds of consignments which are now blocked on account of suspension of licence which was validly obtained. He submits, no grounds are made out for suspension of its licence; no prior notice was issued to the petitioner nor opportunity given before passing the impugned order. According to him, the Regulations do not confer power or jurisdiction on the 2nd respondent to suspend courier registration of the petitioner without prior notice and without affording an opportunity. He thus describes the impugned order as arbitrary, unjust and unwarranted in the facts and circumstances of the case. 10. Learned Counsel gains support to his conten....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e petitioner in which it will fully co-operate and render able assistance as may be required. 12. This in short, is the gist of grounds on which the impugned order is brought in question. 13. Learned Standing Counsel for the Revenue, Mr. Dinesh Kumar would very fairly submit that the 2nd respondent has no pre-conceived opinion against the petitioner. The authority has received credible information that the contraband was being transported by the consignor to the consignee whose antecedents were doubtful. One of the consignments checked in random revealed the contraband of 7 kgs. gold was smuggled; he submits because of the creditworthiness of the petitioner, the Department would not subject each consignment to thorough checking on the belief that the petitioner has been discharging its obligations under the licence and as a matter of routine, random search is made. He submits, 17 consignments received in the past from the same consignor have been delivered. He refers to the statements of employees of the petitioner which makes it clear that the consignees did not have any permanent place of business and many of them were those who had delivered the consignment at the ad....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd as it attracts penal provisions of other laws, necessarily other investigating agencies are also to be involved. Pending such investigation power conferred for cancellation/suspension of licence has been exercised by the Commissioner as provided by the proviso to Regulation 14. 15. Mr. Dinesh Kumar is right in pointing out that the impugned order is in exercise of the second proviso which envisages 'In case the Commissioner of Customs considers that any of such grounds against an authorized courier shall not be established prima facie without an enquiry in the matter, he may conduct an enquiry to determine the ground and in the meanwhile pending completion of such enquiry, may suspend registration of authorized courier. If no ground is established against the authorized courier, the registration so suspended shall be restored.' Learned Counsel for the Department is also right in pointing out that as the impugned order is passed in exercise of the said power, it is amenable to be questioned by the aggrieved party as provided by the second part of the proviso which envisages 'Any authorized courier or the officer of Customs authorized by the Chief Commissioner of Customs in....