2024-VIL-413-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Regulations 12 and 14 of Courier Import Export Regulations, 2010 – Contravention of provision – Revocation of courier registration – Forfeiture of security deposit – Department levelled allegation of mis-declaration of imported goods against Appellant/authorized courier – Department alleged that Appellant has connived with importer to evade huge amount of customs duty – Investigation revealed that Appellant has violated provisions of Regulation 12 of the Regulations – Adjudicating authority revoked courier registration of Appellant and ordered for forfeiture of security deposit and imposed penalty under Regulation 14 of the Regulations – Whether Appellant has violated provisions of Regulation 12 of the Regulations – HELD – There is no denial to aforesaid noticed mis-declaration – There is sufficient evidence on record to prove under valuation as being committed by Appellant with respect to impugned import consignments – Importers are dummy whose Import Export Code is being used by beneficial importer – Importers in their statements have stated that Appellant/Courier Company files Courier Bills of Entry and decides Customs Tariff Heading – Authorizations in respect of two importers submitted by Appellant appeared to be forged – Goods have been deliberately mis-declared and mis-classified by authorized courier so as to attract NIL rate of duty – Appellant has violated Regulation 12 and respective sub-regulations of the Regulations – Order under challenge is uphold – Appeal dismissed
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