electronic form, a manifest for export goods
before its export with the proper officer the Courier Export Manifest (CEM)
in Form ... assessment thereof.
(5) Any export goods brought into customs area for export purpose and
have not been exported within seven days of arrival of such
authorized person to file courier bills of entry as per Regulation
12(ii) of the Courier Imports and Exports (Electronic Declaration
and Processing) Regulations ... authorized
courier. We find that for such venial omission, appropriate
penalty under the provisions of Regulation 12(ii) of the Courier
Imports and Exports (Electronic
electronic form, a manifest for export goods
before its export with the proper officer the Courier Export Manifest (CEM)
in Form ... assessment thereof.
(5) Any export goods brought into customs area for export purpose and
have not been exported within seven days of arrival of such
electronic form, a manifest for export goods
before its export with the proper officer the Courier Export Manifest (CEM)
in Form ... assessment thereof.
(5) Any export goods brought into customs area for export purpose and
have not been exported within seven days of arrival of such
notice for revocation of Courier Registration under Regulation 10 and 14 of the Courier Imports and Exports (Clearance) Regulations, 1998 as amended (page 134, para ... also within its fold. It is his further submission that Courier Imports and Exports (Clearance) Regulations Act there is no provision for holding the appellant
issued to the appellant under Regulation
14 of the Courier Imports and Exports (Clearance) Regulations, 1998
proposing to revoke the registration as authorized courier ... that the appellant has violated Regulation
13 (a) of Courier Imports and Exports (Clearance) Regulations, 1998.
The said regulation prescribes the obligations of an Authorized
2009 as per the Regulation 5(3) of the Courier Imports & Exports (Clearance) Regulations, 1998, declaring the goods as Gift items, garments and chocolates ... respondent are not the importer but are courier and are working under Courier Imports & Exports (Clearance) Regulations, 1998. It is his submission that
Trans Express & Freight Pvt. Ltd.,
appellant is an authorized courier agent holding Courier License
issued by Airport and Air Cargo Commissionerate, Bengaluru.
Alleging that ... each was imposed on appellant under Regulation 14
of the Courier Import and Export (Electronic Declaration and
processing) Regulation, 2010 and under section
consignments
which were actually meant to be exported by the
respective exporters as per the authorized courier, their
representative has stated that the actual consignments ... 51714/2022
Authorised Courier shall obtain an authorization from the consignor of
goods which the Courier proposes to export. Even otherwise, the
alleged exporter
category of Courier
Agent. In the case of export prepaid they being the
courier agent have paid the service tax on the
entire freight collected ... Appellants, and in
case of Import Prepaid and Export Freight Collect,
appellants have provided Courier Agency Services to
UPS Worldwide.
6.6 In the agreement
