TaxTMI 
TaxTMI 
2025 (8) TMI 177
X X X X Extracts X X X X
X X X X Extracts X X X X
....and not by the importer who imports the goods. For this purpose, the courier has to obtain a registration under Courier Imports and Exports (Electronic Declaration and Processing) Regulation, 2010 CIER 2010. These regulations require the courier to follow some guidelines. As per regulation 13 of CIER 2010, the registration to operate his courier may be suspended or the courier may be de-registered on any of the following grounds: (a) Failure of the authorized courier to comply with any of the conditions of the bond executed by him under Regulation 11; (b) Failure of the authorized courier to comply with any of the provisions of the Regulations; or (c) Mis-conduct on the part of the Authorized Courier whether within the jurisdiction of the said Commissioner or anywhere else, which in the opinion for the Commissioner, renders him unfit transact any business in the Customs airport. 3. The appellant was registered as authorized courier by the Commissioner of Customs (General), New Delhi and was allowed to transact business at new courier terminal IGI Airport, New Delhi. The Commissioner received an offence report from the Joint Commissioner, Air Cargo Expo....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... shall bring the matter to the notice of the Assistant Commissioner of Customs or Deputy Commissioner of Customs; Regulation 12 (iv): verify the antecedent, correctness of Importer Exporter Code (IEC) Number, identity of his client and the functioning of his client in the declared address by using reliable, independent, authentic documents, data or information. Regulation 12 (v): exercise due diligence to ascertain the correctness and completeness 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; Regulation 12 (vii): not withhold any information relating to assessment and clearance of imported goods or of export goods, from the Assessing Officer; Regulation 12 (x): abide by all the provisions of the Act and the rules, regulations, notifications and orders issued there under. 5. The appellant contested the proposals in the SCN. However, in the impugned order the Commissioner held that the appellant had violated Regulations 12(i),(iii),(iv),(v),(vii)and(x) and cancelled the registration of the appellant, forfeited the security deposit and imposed a ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ment of Hon'ble Tribunal in the case of Fle Fast Line Express Pvt. Ltd. Vs. Commr. Of Cust. (Air Cargo Export), New Delhi 2021 (378) E.L.T 361 (Tr-Del); (k) Therefore, it is humbly prayed that the impugned order may be set aside. 8. Shri Shiv Shankar, learned authorized representative appearing for the department vehemently supported the impugned order and submitted as follows: (i) Regulation 12(1)(iii) of CBLR, 2010 requires the courier to obtain an authorization for each of the consignees or consignors of the imported goods for whom or from whom such courier imported the goods. On the basis of such authorization, the courier acts as an agent of the importer and files courier Bills of Entry. The appellant had filed courier Bill of Entry without authorization. When letters were sent by the Customs to the consignees either such letters were returned undelivered or replies were received from the consignees that they never ordered such goods. Therefore, it is evident that the appellant filed benami courier Bills of Entry for goods without any authorization. In the statement of Shri Hrushikesh Mohanty, Director of the appellant recorded on 02.07.2021, he confir....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gone undetected but for the investigation by the SIIB. The appellant had not fulfilled its obligation under Regulation 12(1)(vii). (vi) Regulation 12(1)(x) requires the courier to abide by all the provisions of Act and rules and regulations and notifications and orders issued thereunder. In his submission dated 02.07.2021 Mr. Mohanty, the Director of the authorized courier admitted to engaging in these practices under influence of Shri Sadik from Dubai and driven by the desire to earn quick profits during COVID-19 pandemic. He also explained that he and Mr. Mahinder were involved in managing and subsequently destroying proofs of delivery and that they conspired to mis-declare mobile phones as household goods for financial profits. This clearly is in violation of Regulation 12(1)(x). (vii) In view of above the appellants were not compliance with the key regulations under CIER 2010 which cannot be condoned especially given its admitted actions of willfully ignoring the regulatory requirements for financial gain. The decision to the revoke the licence is based on the severity of the breach, which poses significant risk to the integrity of the customs process and reve....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s case, the goods declared in the courier Bill of Entry did not match the invoices pasted on the cartons. It is not unreasonable for the officers to presume that the goods were intended to be delivered to the consignees. The courier should not only ensure that the consignee exists but, it is in its own interest to ensure that the consignee agrees to pay the appropriate duty of customs. When the goods were examined, they were found to be different from what was declared from the MAWB and HAWB and courier Bill of Entry. 13. Not only were the goods different from what was declared, the consignees also either had not existed at all as was evident from the return of the letters by the postal authorities or the consignees existed but they had never ordered the goods. 14. Evidently, the electronic goods which were actually found were attempted to be smuggled into India under the cover of fake baggage declaration as household goods. 15. In short, the appellant filed benami courier Bills of Entry to smuggle electronic goods under the garb of various miscellaneous goods of household items. The submission of the appellant is that it had a limited role in dealing with the imported con....