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2024 (5) TMI 77 - CESTAT BANGALORELevy of penalty for abetting in mis-declaration of imported goods - Revocation of Courier License - authorized courier agent - mis-declaration of the value - Shipment without proper KYC verifications and authorization of the import - violation of the provisions of Courier Imports and Exports (Electronic Declaration and processing) Regulations, 2010 - HELD THAT:- As the appellant is only facilitating the customs transaction on behalf of principal, (importer/exporter), the absence of mens-rea, penalty is not imposable, otherwise all the customs transaction will come to halt, if penalty is imposed on the customs broker the omission /commission of exporter/importer. Moreover, in the impugned order Adjudication Authority itself held that there is no illegality revealed related to goods cleared through the appellant. Appellant has not received any authorization for filing the courier bills of entry. However, while submitting reply to show cause notice, appellant submits that the importer is identified and appellant had caried out KYC verification such as IEC and GST registration as per information provided by Mr. Ajit. Moreover, the appellant produced Email communication as proof of authorization and thereby complied with the KYC verification. The absence of any provision which mandate receipt of KYC directly by courier agency u/s 146 of Customs Act,1962, finding of violation of the Regulation 12(i) is unsustainable. The bills of entry were filed by G Card holder Shri. V.V. Suresh, who is an authorized person to file bill of entry as per section 146 of Customs Act,1962. Thus, in the absence of any evidence regarding filing of bill of entry by Shri. I. S. Patil and not ‘G’ Card holder Shri. V. V. Suresh, violation of the Regulation 12(ii) is unsustainable as held by the adjudicating authority. As regards violation of the Regulation 12 (iv) & (vi) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, the adjudicating authority held that the delivery address of the importer is in Delhi and appellant has not verified the identity of the client by using reliable, independent document. Moreover, even as per the allegation in the SCN, there is no import of prohibited/restricted goods and there is no allegation related to goods cleared by appellant. Thus, appeal is allowed by setting aside revocation of courier license and enforcement of Bond and Bank guaranty executed in connection with registration/license. Penalty imposed on the appellant u/s 117 of the Customs Act, 1962 is set aside. Penalty imposed on the appellant under Regulation 14 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 is also set aside.
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