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2018 (4) TMI 1476 - AT - CustomsRevocation of courier registration - penalty - it was alleged that assessee have neither obtained the KYC document of Maria Albania Micha nor any authorization regarding the subject consignment at the time of filing the shipping bill - Held that: - procurement of KYC and authorization 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 was not in existence. Taking into account the nature of offence, the quantum of punishment appears to be on a higher side, quantum of penalty reduced - revocation of licence also set aside. Appeal allowed in part.
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