TaxTMI 
TaxTMI 
2021 (12) TMI 531
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....nst the said purchase. Based thereupon it was noticed that the importer M/s. Cart 2India Online Retail Pvt Ltd. had imported goods under MAW No. 23538319665 consisting of 21 House Airway Bills. Three House AWBs No. 35365, 35370 and 35371 covered under said MAWB pertaining to import consignments of M/s. Cart 2 India online Retail Pvt. Ltd. through the authorized courier M/s. Grand Slam Express Pvt. Ltd. were examined for which the appellant had filed Courier Bill of Entry (BE) in form CBE-XIII. The shipments were examined and seized by SIIB under Panchnama dated 4.9.2019 on the ground of mis-declaration and misclassification. The allegation of deliberate use of wrong form of CBE for avoiding detail scrutiny has been made. Hence goods were se....
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....breach of Regulation 121)(v) and 12(1)(x) were confirmed. Suspension of transaction under Form J was revoked on censure of warning and penalty of Rs. 50,000/- (imposed on on under Reg 14 of CIER, 2010 on the ground that the Courier is supposed to thoroughly examine/ understand the business model of clients with whom they have regular business to avoid any violation of law by them. Impugned order has preceded the Order in Original No. 63/SKM/ADC/ACE/2020 dated 25.11.2020 passed by Additional Commissioner of Customs, ACC Export, Delhi. Allegation against the importer has been confirmed. However, the proceedings against the appellant as Regd courier has been dropped holding that the appellant or its Director (s) had not committed any violat....
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....assed by the Additional Commissioner of Customs. Is impressed upon. It is further mentioned that obligation of courier is far less rigorous compared to customs broker and restricted to procedural compliance only. Complex issue of valuation and classification are not contemplated compliance by the G Card. Reliance by Commissioner on Ganatra & Co. [2016(332) ELT 15 (SC)] is mentioned to be misplaced reliance firstly, because in that case CHA License was sub let on numerous occasions that was considered as serious violation of Regulation which is not the fact situation in the case in hand, and secondly obligations of CHA having F card are not comparable to the Obligations of the Courier having only a G Card. 4. To rebut these submissions le....
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.... (1) An Authorised Courier shall - (i) obtain an authorisation, from each of the consignees or consignors of the imported goods for whom or from whom such Courier has imported such goods; or consignees or consignors of such export goods which such Courier proposes to export, to the effect that the Authorised Courier may act as agent of such consignee or consignor, as the case may be, for clearance of such imported or export goods by the proper officer; Provided that for import of documents, gifts and samples, and low value dutiable consignments for which declaration have been filed in, Form-B or the Courier Bill of Entry-XI (CBE-XI), Form C or the Courier Bill of Entry-XII (CBE-XII) or Form-D or Courier Bill of Entry- ....
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....ess of any information which he submits to the proper officer with reference to any work related to the clearance of imported goods or of export goods; (vi) not withhold information communicated to him by an officer of customs, relating to assessment and clearance of imported goods as well as inspection, examination and Clearance of export goods, from a consignor or consignee who is entitled to such information; (vii) not withhold any information relating to assessment and clearance of imported goods or of export goods, from the Assessing Officer; (viii) not attempt to influence the conduct of any officer of Customs in any matter pending before such officer or his subordinates by the use of threat, false accusatio....
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....rve that all 21 BEs for respective HAWBs were filed simultaneously and back to back in close time proximity. There is no allegation that the Bill of Entries were filed in staggered manner to avoid spotting of multiple Bill of Entries in the system. All these multiple Bill of Entries simultaneously residing in the system and were open to Assessing Officer for satisfying himself. Earlier four BEs in form CBE XIV had been filed pertaining to exporter M/s Cart 2 USA LLC where the invoice value of the goods was exceeding one lakhs. These 4 BEs in CBE XIV were filed simultaneously with CBE XIII from the same exporter where the invoice was not exceeding one lakh. These Bill of Entries in CBE XIV and CBE XIII were before the Customs Officers which ....