TaxTMI 
TaxTMI 
2022 (12) TMI 486
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....at the identity proof of the consignee was required to be collected at the time of delivery at all different locations (as the said address was different than the address mentioned on the KYC documents). 3. Learned Counsel for the appellant urges, the general procedure adopted by the appellant for providing the services is - appellant accepts bookings from consignor / consignee for movement of goods from abroad to India and vice-versa. The appellant collects authorisation from consignor/ consignee at the time of booking and/or on arrival of the goods in India as per Regulation 12(i) of Courier Regulations. The appellant collects such authorisation alongwith KYC (Know your Customer) documents, such as Aadhar Card, PAN Card etc., in advance, i.e., prior to delivery of the goods. Where appellant received consignment on behalf of such account holder / customer whose KYC documents /authorisation are already in the appellant's records, in such case KYC documents / authorisation are not collected repeatedly. In such case KYC is simply verified at the time of delivery. In case KYC address is different from that of the actual address for delivery, then appellant records the actual address ....
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....use notice No. 28/KRM/ADC/ACE/2020 dt. 02.12.2020 was issued to the consignee Sh. S. Mondal, by raising a demand on account of alleged mis-declarations/ undervaluation etc. w.r.t. the subject consignment and the past-consignment(s) cleared to him. Show cause notice dt. 02.12.2020 also proposed for imposition of various penalties on the appellant under Section 112(b), Section 114AA read with Regulation 14 of the Courier Regulations, and for appropriate actions under Regulation 13 of Courier Regulations, by alleging inter alia that the appellant- Did not collect KYC, address proof and authorisation for past shipments cleared to the consignee except for the one on record. Did not collect the KYC, and address proof for the shipments cleared to the consignee at different addresses all over India and thus did not comply with Regulation 12(1)(iv) of Courier Regulations. 4.6 On the basis the allegations contained in show cause notice dt. 02.12.2020, the present show cause notice was issued, containing the following proposals- i) That the appellant should be held responsible for contravention of Regulation 12(1)(i), (iv) and (v) of Courier Regulations. ii) Revocation of the ....
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....sh Srivastava - the signing authority of the Amateur Wireless Station License dt. 10.07.2017 issued by the DoT, WPC Wing, New Delhi, confirmed that the said license was fake and the same was not issued by him. The consignee failed to appear before the Customs inspite of four-five summons were issued to him. Thereafter Sh. Ashutosh Kumar, Assistant Manager (clearance) of the appellant appeared on 20.07.2019 and his statement was recorded under Section 108 of the Customs Act, 1962 wherein he inter-alia stated that the said consignment was sent from Hong Kong by J. Roway Technology Co. Ltd., and was consigned to Ms. Sreya Bose, all the shipments were accepted by them on 'said to contain basis' based on the declaration provided by the shipper. The said consignment was booked by their regular customer having FedEx No. S 213410121 and shipper has submitted commercial invoice dt. 12.06.2019, that the declaration of goods as - Electronic Toy -HSN 8526920, Super cop Toy Game Communication Set Intercom for Child Entertainment - 60 quantity total value 300 USD. The shipment was accepted on "said to contain basis" which means that if there is no reasonable doubt, they accept the declaration of....
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.... been issued/ amended. The circular specifies KYC norms for individuals who posses proof of identity in the form of prescribed document but their address of present stay is not mentioned in the proof of identity. Basically, in general, these would be cases where individual would have got the KYC document at a particular address but subsequently moved to a different address. For such cases, these individuals would have difficulty to produce present/ current proof of address. In order to overcome such cases, the said circular specifies as follows:- "for such cases, it was decided that proof of identity collected by the representative of the authorised courier at the time of delivery of such consignments to an individual consignee alongwith recording of address of the place where such consignments would be delivered to the consignee by the authorised courier companies, would suffice for KYC verification." 9. Further observing that in view of pandemic, taking a lenient view, as the appellant employs several workmen and contribution to the Government exchequer by way of customs duty, the ld. Commissioner refrained from revoking the courier license of the appellant but imposed ....
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....sess the proof of identity in the form of prescribed document(s) but the address mentioned in the document is not the address where the individual is staying. Individuals often find difficult to produce present/ current proof of address. After examining the Board clarifies that in case where the proof is not available with the individuals, the proof of identity collected at the time of delivery alongwith address recorded for the delivery purpose by the courier companies would suffice for KYC clarification. The courier company can keep a record of the address where the goods are delivered and the same would be treated as proof of address of the individuals. However, courier companies which show due diligence in maintaining the record of proof of address, this dispensation for proof of address would be available only in respect of individuals for import of documents, gifts/ samples/ low value dutiable consignment upto a maximum CIF value limit of Rs. 50,000/-. 11. Thus, applying the clarificatory Circular No. 13/2016-Cus. an authorised courier in case where the current address or address of delivery is different than the address mentioned on the ID proof are firstly required to coll....