2018 (4) TMI 1476

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....ABHAN: The present appeal is filed by the assessee-Appellants against the Order-in-Original No. 82/KB/POLICY/2017 dated 28.12.2017 passed by the Commissioner of Customs (General), New Delhi. 2. The brief facts of the case are that, the assessee-Appellants are authorized Courier Agency having the courier registration. On 18.12.2016, the assessee-Appellants have booked the airway Bill being a Cou....

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.... Sh. Mohan Lal, learned counsel for the assessee-Appellants and Sh. A.K. Singh, learned DR for the Revenue. 4. After hearing both sides and on perusal of the material available on record, it appears that procurement of KYC and authorization are mandatory requirement under the provisions of Regulations 13(a),(i) & (j) of the Courier Imports & Exports (Clearance) Regulations, 1998 read with the Reg....