2021-VIL-234-CESTAT-DEL-CU

CUSTOMS CESTAT Case

Customs – Courier Imports and Exports (Electronic Declaration & Processing) Regulations, 2010 - Revocation of licence of courier agent – Imposition of penalty - Appellant challenge the impugned order passed by Commissioner (Airport & General) revoking registration of Appellant under the Regulations and forfeiting entire amount of security deposit furnished by Appellant and imposing penalty – Whether Appellant has violated Regulation 12(1)(v) of the Regulations – HELD - Appellant received Know Your Customer (KYC) documents of all three alleged importers under cover of their letters, but they were received through third person – Appellant verified KYC documents and found importers to be genuine – Based on these documents, Appellant filed declarations with customs – Appellant had no authority to even open and verify contents of imported consignments – On investigation, customs officers found that shoes which were imported were counterfeit – Only fault of Appellant is that instead of receiving KYC documents directly from hands of owners of firms, it received documents with covering letters handed over by third party – There is no evidence that appellant was aware of real contents of consignments – There is no evidence that appellant was aware that goods were actually imported by third party and not by importers declared in invoices – Action of Appellant does not constitute not exercising due diligence to ascertain correctness and completeness of any information which he submitted to proper officer with reference to any work related to clearance of imported goods as required under Regulation 12(1)(v) of the Regulations – Appellant has not violated Regulation 12(1)(v) of the Regulations – Revocation of registration and forfeiture of security deposit and imposition of penalty cannot be sustained – Impugned order passed by Adjudicating Authority set aside and appeal is allowed

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