2018 (4) TMI 1476

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..... zation are mandatory requirement under the provisions of Regulations 13(a),(i) & (j) of the Courier Imports & Exports (Clearance) Regulations, 1998 read with the Regulation 12(1)(i)(iv) of the Courier Imports & Exports (Clearance) Regulations, 2010 - assessee-Appellants in the instant case have failed to discharge its duties as they have not obtained the KYC document of Maria Albania Micha, which .....

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..... 12.2016, the assessee-Appellants have booked the airway Bill being a Courier Service Provider for exporting Stoles one by Maria Albania Micha and another by Ms. Mohini Bhardwaj. These two consignments were booked by M/s Universal Delivery Solutions. Later, it was found that there was no such M/s Universal Delivery Solutions and the said consignor was a fake one in the name of Maria Albania Mic .....

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..... he Courier Imports Exports (Clearance) Regulations, 1998 read with the Regulation 12(1)(i)(iv) of the Courier Imports Exports (Clearance) Regulations, 2010. The assessee-Appellants in the instant case have failed to discharge its duties as they have not obtained the KYC document of Maria Albania Micha, which was not in existence. Thus, the assessee-Appellants are rightly held guilty by the low .....

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