TaxTMI 
TaxTMI 
2026 (9) TMI 209
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.... Customs Act, 1962 by the Commissioner (Appeals) in the impugned Order-in-Appeal No.1727 - 1731/2022 dated 29.09.2022. Aggrieved by this, the appellant has filed this appeal. 2. The Learned Counsel submits that the appellant is an authorised courier under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 (CIER) and provides courier services to its clients. A consignment was booked by Mr. Srinivasan through M/s. Sri Balaji Max Mail Pvt. Ltd. and based on the documents received by them, the same was processed and cleared. However, on investigation and on open examination of the consignment, it was noticed that the courier consignment consisted of Red Sanders which were being exported illegally. Accor....
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....th the provisions of the Act, Rules and Regulations made therein and in case of noncompliance, they should bring to the notice of the authorities concerned and having not verified the contents of the consignment, the appellant was liable to be penalized since the goods attempted to be exported were found to be Red Sander Logs which are prohibited items. Based on the records placed before me, I find that Mr. Srinivasan had booked the consignment for export of goods through M/s. Sri Balaji Max Mail Pvt. Ltd. and in the invoice, the export goods were described as "Padauk Wood Raw Materials Piano Parts" which is not disputed. It is also on record that the consignment was received with a copy of the PAN card and Aadhar ID card of the consignor a....
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....te of Audit by Customs, whichever is earlier.] (ii) file electronic declarations, for clearance of imported or export goods, through a person who has passed the examination referred to in regulation 8 or regulation 19 of the ^2[Customs Brokers Licensing Regulations, 2013] and who are duly authorised under section 146 of the Act; ^3[Provided that a transition period upto 31st December, 2011 shall be allowed to the Authorised Courier for fulfillment of the obligation in so far as it relates to examination referred to in regulation 8 of the ^2[Customs Broker Licensing Regulations, 2013].] (iii) advise his consignor or consignee to comply with the provisions of the Act, rules and regulations made thereunder and in cas....
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.... Deputy Commissioner or Customs for a period of five years and submit them for inspection to the Assistant Commissioner of Customs or an officer authorised by him, wherever required; and (x) abide by all the provisions of the Act and the rules, regulations, notifications and orders issued thereunder. Regulation 6. Clearance of export goods. - (1) Notwithstanding anything contained in these regulations 5[except where the export is under Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) or Rebate of State and Central Taxes and Levies (RoSCTL) schemes], the Authorised Courier or his agent shall, on or after such date as the Board may specify, by notification in the Official Gazette, file in a....