TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 18
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...., 2018, an incident was reported for the purpose of verification in respect of certain courier parcels through the Petitioner which is an authorized courier, where the consignee was one Smt. Sayra Ansari. 4. The Special Intelligence & Investigation Branch (hereinafter, 'SIIB') sent a letter dated 22nd February, 2019 to the Respondent, wherein the suspension of the Registration of the Petitioner was requested. 5. The said incident report dated 28th December, 2018 pertained to the consignee, Smt. Sayra Ansarishe, wife of Mr. Munna @ Abdul Munna Ansari, who had a London address in Broadway, South UK. The allegations raised are that the husband of the consignee used to send parcels from London, containing cut cloth pieces along with measurements/designs for stitching, and these cut pieces of clothes were stitched at the residence of the consignee in India, where stitching machines were installed. The stitched items were then being sent back to the consignor i.e. Mr. Abdul Munna Ansari in London. 6. The SIIB officers had a conversation with Mr. Abdul Munna Ansari who informed them that he was running a tailoring business called M/s Munna Fashion House in London, UK. According to the ....
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....dated 6th April, 2019 was also made by the Petitioner for revoking the suspension of registration and an appeal was also filed by the Petitioner to this effect. 9. The Chief Commissioner of Customs, vide order dated 17th May, 2019, rejected the appeal and in the meantime, the enquiry officer Mr. Bhagwat Prasad Sharma submitted an inquiry report dated 24th May, 2019 (hereinafter, 'the inquiry report'). The conclusion in the inquiry report was as under:- "CONCLUSION OF THE INQUIRY REPORT I find that the said authorized courier has not violated the clause (iii), (v) and (vii) of Sub-regulation No. (1) of Regulation No. 12 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010." Thus, the Inquiry report concluded that the Petitioner had not violated Regulation (12)(1)(iii), (v) and (vii) of the 2010 Regulations. 10. After the above inquiry report, a disagreement note was generated on 31st May, 2019 by the Office of Commissioner of Customs (Airport & General), expressing disagreement in respect of the inquiry report. The disagreement note recorded as under:- "6.2.2. Thus, it is established that the said courier company failed to notice that....
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....r Services (P) Ltd., as proposed in the Show Cause Notice cum Suspension Order No. 39/MK/Suspension/Policy/2019 dated 01.03.2019. (ii) I refrain from forfeiting the security submitted at the time of issuance of the courier Registration No. DEL/POL/COUR/11/2001 dated 28.09.2001 valid up to 17.09.2027 by M/s Dart Air Services (P) Ltd., as proposed in the Show Cause Notice cum Suspension Order No. 39/ MK/ Suspension/ Policy/2019. (iii) However, I impose a penalty of Rs.50,000/- (Rupees Fifty Thousand Only) Dart Ltd., Registration No. DEL/POL/COUR/11/2001 dated 28.09.2001 valid up to 17.09.2027 under the provisions of Regulation 14 of CIER, 2010 and caution them to be more careful in future in complying with provisions of CIER, 2010." As per the above order dated 26th August 2019, the courier registration of the Petitioner was not revoked. However the Petitioner was found to be in violation of the Regulations and penalty of Rs. 50,000/- was imposed. A challenge to the above order was permitted to be added vide order dated 16th and an amended writ petition was filed. Thus the order dated 26th August 2019, is also under challenge in the present writ petition 12. The submissions ....
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.... (iii) advise his consignor or consignee to comply with the provisions of the Act, rules and regulations made thereunder and in case of non-compliance thereof, he shall bring the matter to the notice of the Assistant Commissioner of Customs or Deputy Commissioner of Customs; (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; (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; (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....
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....ase may be] passed under sub-regulation (1), may represent to the [Principal Chief Commissioner of Customs or Chief Commissioner of Customs, as the case may be] in writing against such order within sixty days of communication of the order to the Authorised Courier, and the [Principal Chief Commissioner of Customs or Chief Commissioner of Customs, as the case may be] shall, after providing the opportunity of being heard to the parties concerned, dispose of the representation as expeditiously as may be possible. Regulation 13A. Procedure for revoking registration under regulation 13. (1) TO (6) .......... (7) The 2 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] shall, after considering the report of the inquiry and the representation thereon, if any, made by the Authorised Courier, pass such orders as he deems fit." Regulation 14. Penalty. - An Authorised Courier, who contravenes any of the provisions of these regulations or abets such contravention or who fails to comply with any provision of these regulations with which it was his obligation to comply, shall be liable to a penalty which may extend to fifty thousand rupees." 15. A....