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2016 (11) TMI 903 - AT - CustomsAuthorized Courier - revocation of registration - business of clearing express cargo imported / exported through Mumbai in the Courier Mode as Authorized Courier - violations of the Couriers Imports & Exports (Clearance) Regulation, 1998 - Held that: - It is not in dispute that the Appellants had submitted in details as to how they had complied with the KYC verifications in the case of M/s. Smashing and other past clearances. They also informed about the steps taken to even revamp their website. No serious infringement of KYC verification leading to any significant revenue loss was pointed out, even in the Show Cause Notice. We have also seen that the Respondent himself has not considered violation of the KYC norms, as serious enough to merit of suspension - It is not in dispute that the Appellants had submitted in details as to how they had complied with the KYC verifications in the case of M/s. Smashing and other past clearances. They also informed about the steps taken to even revamp their website. No serious infringement of KYC verification leading to any significant revenue loss was pointed out. even in the Show Cause Notice. We have also seen that the Respondent himself has not considered violation of the KYC norms, as serious enough to merit of suspension. The Appellant and its employees have already faced much hardship and have been deprived of their livelihood for a considerably long period since suspension of their Courier registration since 25.9.2014 - no reasonable justification found to subject the appellants to any further punishment for minor lapses, if any, extending benefit of doubt. Revocation of the Courier Registration set aside - forfeiture of security at the time of registration of the courier License of ₹ 10 lakhs set aside - The Courier Registration of the Appellant stands restored with security deposit forthwith with consequential relief - appeal allowed - decided in favor of appellant.
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