Courier Company Penalized for CIER Violations Despite KYC Compliance Claims Under Regulations 12(1)(iii), (iv), and (v)

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....CESTAT upheld the Commissioner's order against the appellant courier company for violations of Regulations 12(1)(iii), (iv), and (v) of CIER, 2010. The Tribunal rejected claims of natural justice violations, finding adequate opportunities for representation were provided during proceedings. The appellant's KYC compliance defense was dismissed based on the fundamental nature of courier services requiring door-to-door delivery and advance contact with consignees. The Tribunal also rejected arguments that physical verification of consignments was prohibited, noting CBEC Circular No. 23/2006-Cus mandated 100% screening. Claims regarding abetment charges and authorization requirements were deemed irrelevant as they did not address the specific regulatory violations identified. Appeal dismissed.....