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2015 (8) TMI 340 - HC - CustomsSuspension of the courier licences - Illegitimate benefit of duty free Bona fide gifts – Appellant was importing unaccompanied baggages of passengers and goods intended for trade or business in guise of bona fide gifts and illegitimately availing benefit of duty of free – Held that:- once an authorisation is not produced, the courier agent becomes the importer - Tribunal decision following its own decision in the case of Indus Logistics [2015 (8) TMI 354 - CESTAT BANGALORE] cannot be found fault with. As per regulations 12, authorised courier, acts as agent of consignor or consignee and they were bound to furnish bond as contemplated under regulations – As per Regulation 13 obligation was cast on authorised courier to obtain authorisation from each of consignees –Therefore, finding of Appellate Tribunal cannot be found fault with – Subject-matter of case was relating to alleged illegalities committed by appellants while transacting business as couriers carried on by them as per regulation – No reason to interfere with order passed by Tribunal – Appeals dismissed – Decided against Appellant.
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