Indian Tax Update - Courier license revocation upheld for false declarations and inadequate verification under Regulations 13(a), 13(i), 13(g)

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Courier license revocation upheld for false declarations and inadequate verification under Regulations 13(a), 13(i), 13(g)

The HC dismissed the petition challenging revocation of petitioner's courier license and forfeiture of security deposit for violating Regulations 13(a), 13(c), 13(g), 13(i) and 13(j) of the Courier Imports And Exports (Clearance) Regulations, 1998. The court found serious violations of Regulations 13(a), 13(i), and 13(g), including false declarations regarding consignee authorization, failure to verify client antecedents despite clearing 250 consignments in six months, and inadequate record maintenance. While the court found no violation of Regulation 13(j), the remaining violations justified the penalty. The court rejected the disproportionality argument, noting that two consignments contained smuggled gold totaling 4879.9 grams, creating .....


Categories: Customs, Highlights, TaxLaws, TaxTMI
Source: https://www.taxtmi.com/highlights?id=89977 Jul 01, 2025, 10:00 AM