2019 (8) TMI 1145

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....nt is liable to pay the appropriate interest as per Section 28AA of the Customs Act, 1962. He has also imposed equal penalty under Section 114A and also imposed penalty of Rs. 10 crores under Section 114AA of the Customs Act, 1962. 2.1. Briefly the facts of the present case are that the appellants are holders of Courier Registration issued under Regulation 10 of Courier Import and Export (Clearance) Regulations, 1998 to act as an Authorised Courier in Thiruvananthapuram International Airport for clearance of import and export goods under courier mode. 2.2. Intelligence was received by the department that the courier agencies which were granted licence as authorized couriers to operate through Trivandrum International Airport were impo....

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....(in Form CBE-IV) in the name of various individuals. Thereafter the investigation was conducted against the appellant and during the investigation, statements of Shri P.S. Biju, Proprietor of the appellant were recorded and after completion of the investigation, a show-cause notice dt. 12/07/2013 was issued to the appellant and after following the due process, the impugned order was passed confirming the demand. 3. Heard both sides and perused the records. 4. Learned counsel appearing for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without appreciating the facts and law. He further submitted that on identical facts this Tribunal in various appeals filed by the courier companies....

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....lants are required to keep the authorizations for a period of one year so that the Customs authorities can inspect the authorizations and satisfy themselves about the bona fide of the receivers. However, in both the cases, the demands have been confirmed for the period of more than one year and there is no indication as to whether the appellants had fulfilled the requirements of Regulation or not. Further all the items have been assessed at single rate whereas in the case of courier operators, it is required to be examined whether legally individual items have to be assessed as is done in the case of Bill of Entry filed in the normal course. If that is the case, the question of correctness of assessment also arises. Moreover there was also ....