2018 (9) TMI 1293

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..... Regulations apply to customs cargo service provider. Regulation 2(b) of the Regulation defines customs cargo service provider to mean any person engaged in receipt, storage, delivery, despatch or otherwise handling imported and exported goods. Regulation 5 of the Regulation provides the conditions which have to be fulfilled by the Customs Cargo Service Provider within the meaning of which the App .....

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..... ustoms Act, 1962 (Act) challenge a common order dated 20th March, 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). 2. Ms. Reddy the learned counsel in support of the Appeals presses only the following two re-framed questions of law for our consideration:- 1) Whether on the facts and circumstances of the case and in law the Tribunal is justified in imposing .....

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..... 12 on 2 March 2012 (public notice) inviting attention of Shipping lines / Freight Forwarders etc. to follow the Know Your Customer (KYC) norms in respect of export cargo booked in containers at the instance of their customers who do not disclose their correct identity. This leads to dead end during investigation of attempts to smuggle goods such as red sanders out of India. ii) The impugned o .....

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..... nter alia provides the Customs House Agents should follow the KYC norms for identification of their clients. The above circular also directs the Commissioner to bring to the notice of the trade the above request by issuing a suitable public notice. iv) On the aforesaid provisions being pointed out Ms. Reddy, the learned counsel in support of the appeal restricts her submissions only to the fa .....

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..... onditions as required by the Commissioner of Customs (Exports) inter alia in case of export cargo. vi) In the above view, we find that the source of power to issue said Public Notice is found in the Regulation which is issued under the Act. Thus in view of the above self evident position the question as proposed does not give any rise substantial question of law. Thus not entertained. 3. .....

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