9911796707
TMI Blog2016 (8) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant have not filed any bill for clearance of any import or export package and are yet to start their operation as "authorized courier" in terms of the registration granted. In such situation, we find forfeiture of ₹ 10,00,000/-security deposit without any contravention by the appellant is not justifiable. Such punitive action has to have a premise of violation of certain provision of law. The same is not demonstrated in the present case. Regarding revocation of registration, we find the action of the lower Authority is preemptive though aimed at enforcing certain revised guidelines for improved monitoring and better compliance of cargo movement across the border. We find that taking into consideration the submissions made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Circular No. 33 of 2010 dated 7/9/2010, the Commissioner of Customs reviewed the facilities available with the authorized courier appointed under the said Regulations to ensure proper compliance. On noticing that the appellant has not furnished bank certificate or solvency certificate worth ₹ 25,00,000/- in view of the amendment in the Regulation 8 (1) of CIER, 1998 w.e.f. 12/8/2010, proceedings were initiated against the appellant by way of issue of show cause notice dated 15/6/2015 proposing revocation of registration and forfeiture of security deposit. On conclusion of the adjudication proceedings the impugned order was passed. Though the show cause notice alleged contravention of provisions of various Regulations Regulation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... investment in IT infrastructure and various other office facilities. He pleaded that when it is an admitted fact that they have not filed any courier bill for clearance of import or export cargo so far, the question of their contravening any of above-mentioned Regulations do not arise. When asked specifically as to why they are not able to put up the upgraded infrastructure facilities the learned Counsel submitted that they are in the process of procuring various equipments including x-ray scanning machine and other IT infrastructure so that they are fully equipped for the operation of authorized courier. He submitted that all the requirements will be in place by December 2016 and they will demonstrate to the Customs Authorities that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding revocation of registration, we find the action of the lower Authority is preemptive though aimed at enforcing certain revised guidelines for improved monitoring and better compliance of cargo movement across the border. We find that taking into consideration the submissions made by the appellant and also the fact that they are yet to commence the operation that and are pleading the financial difficulty as a reason for delay in improving the infrastructure, we find it fit and proper to direct the learned Commissioner for re-verification of the facilities in December 2016 by which tinie the appellant has undertaken to put up all the required infrastructure in place and thereafter to take a fresh decision about the continuation of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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