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2024 (5) TMI 78 - CESTAT BANGALORELevy of penalty and Revocation of Courier license - Allegation of abetting in mis-declaration of value of imported goods - Importation of mobile parts - G-card holder had fabricated documents - duty - Interest - Penalty imposed under Regulation 14 of Courier Import and Export (Electronic Declaration and processing) Regulations, 2010 and u/s 117 of the Customs Act, 1962 - bill of entry filed without complying with the KYC norms - violation of the Regulation 12 - HELD THAT:- There was omission on the part of appellant to engage the executive Shri M. Elias as authorized person to file courier bills of entry as per Regulation 12(ii) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. However considering the situation that prevailed during post-covid period, the appellant might have failed to comply with said provision and same cannot be reason to invoke harsh proceedings including revocation of courier license and enforcement of bond and bank guarantee executed in connection with registration/license as an authorized courier. We find that for such venial omission, appropriate penalty under the provisions of Regulation 12(ii) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, would suffice. We find that as regards the penalty under Regulation Regulation 14 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, considering the revocation of the Courier license, since September 2023, a lenient view can be taken. Thus, the penalty imposed on the appellant under Regulation 14 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 is reduced to Rs. 25,000/-. In the result the impugned order is modified and appeal is partially allowed by setting aside revocation of Courier License and enforcement of Bond and Bank Guarantee executed in connection with the Registration/Issue of Courier License. In view of the discussion at Para 9 (supra), penalty imposed on the appellant u/s 117 of the Customs Act, 1962 is set aside. The penalty imposed on the appellant under Regulation 14 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 is reduced to Rs. 25,000/-(Rupees Twenty Five Thousand only)
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