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2022 (12) TMI 486 - AT - CustomsLevy of penalty on an authorised courier - failure to collect KYC, address proof and authorisation for past shipments cleared to Sh. S. Mondal - it is also alleged that appellant have not verified and collected the KYC and address proof for the shipment(s) cleared to Sh. S. Mondal at different address all over India - Regulation 14 of the Courier Regulations - HELD THAT:- The appellant authorised courier under the Courier Regulation have duly obtained the proof of identity cum proof of address by collecting the Aadhar and PAN as well as verification report of both the cards. Further, admittedly the appellant have recorded the place/ address of delivery each time they have delivered the goods to the consignee (S. Mondal). There is no violation of the provisions of Regulation 12(i), (iv) and (v) as the appellant has obtained the prescribed documents for identity and have maintained proper records. Further, there is no case of lack of due diligence made out, as the appellant has kept a proper record of address of delivery as the same was different from the address contained in the Aadhar Card. The appellant have not violated any of the provisions of the Courier Regulations read with the provisions of the Customs Act read with Explanatory Circular - appeal allowed - decided in favor of appellant.
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