2025 (10) TMI 744

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent: (By Sri Nagaraj G. E., Advocate). C.A.V. JUDGMENT (PER: HON'BLE MR. JUSTICE K.V. ARAVIND) Heard Sri. Unnikrishnan M., learned counsel for the appellant and Sri. G.E. Nagaraj, learned counsel for the respondent. 2. The appeal by revenue under Section 130 of the Customs Act, 1962, challenging the Final Order No. 20319/2024 dated 30.04.2024 passed by the Customs, Excise....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nalty which is not provided in law?" 4. The respondent was granted a license as an authorized courier agent by the Airport & Air Cargo Commissionerate, Bengaluru. The investigation conducted by the revenue intelligence found that M/s. K.T. Technologies, New Delhi, imported goods through Bengaluru Airport by mis-declaring the value. The respondent has acted as an authorized courier agent in resp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ow-cause notice. Show-cause proceedings came to be concluded by determining the violation of the 2010 Regulations and the provisions of the Customs Act, 1962 (for short, 'the Act'). Accordingly, the authorized courier license issued to the respondent came to be revoked under Regulation 13 of the 2010 Regulations, and the bond and bank guarantee executed were ordered to be enforced. Additio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....able. In that view, the CESTAT held that there is no violation of Regulation 12. The CESTAT further held that once the importer is identified, duty, interest and penalty is accepted, the revenue cannot turn around and allege bogus import. Accordingly, the CESTAT set aside the order, revocation of the authorized courier license, order to enforce the bond and bank guarantee, and also set aside the p....