their part in performing their obligations under the provisions of Courier Imports and Exports (Clearance) Regulations, 1998 and the Customs Act, 1962 which have rendered ... Such obligation of the authorized courier under Regulation 13 are as follows: -
13. Obligations of Authorized Courier.
An Authorized Courier shall-
(a) obtain an authorization
should not be revoked
in terms of Regulation 13 of Courier Imports and Exports
(Electronic Declaration And Processing) Regulations, 2010,
for failure to comply with ... revoked in terms of Regulation 13 of the Courier Imports and Exports
(Electronic Declaration and Processing) Regulations, 2010 (in short the
2010 Regulations), was squarely
after the Petitioner has
obtained authorisation/registration as authorised courier under the
Courier Imports and Exports (Clearance) Regulations, 1998. Such a
registration, in favour ... dismissed.
13) We are concerned with Regulation 14 of Courier Imports
and Exports (Clearance) Regulations, 1998 . Regulation 14 reads as
under:-
"14. Deregistration
provider) does not specify the Import Export Code (IEC), number of exporters, export invoice number, nature of courier. We find that the schedule ... courier agency specify the importer-exporter (IEC) code number of the exporter, export invoice number, nature of courier, destination of courier including name and address
acting on prior information, intercepted and
seized three courier parcels at the Export Hall of the Courier
Terminal, Airport Mumbai at about 2.00 Hours
acting on prior information, intercepted and
seized three courier parcels at the Export Hall of the Courier
Terminal, Airport Mumbai at about 2.00 Hours
goods exported, hence the appellant could not establish the nexus between service with the goods exported.
(f) Refund regarding the Courier services was rejected ... refund is admissible.
(f) As regard the co-relation of courier service with export invoices, he submits that appellant before both the lower authority have
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(ii) Architect (Credit reversed along with interest)
(iii) Catering
(iv) Courier
(v) Export CHA
(vi) Residential telephone
(vii) Testing and calibration
(viii) Travel ... Bangalore vs. Bell Ceramics Ltd. : 2012 (25) S.T.R. 428 (Kar.).
* Courier services were the subject matter of the Tribunals decision
agency does not specify the importer-exporter (IEC) code number of the exporter, export invoice number, nature of courier etc. as envisaged in the notification ... regard the refund of courier services, it was rejected on the ground that on the courier receipt import export code number and nature of courier
seen from the invoice of the exporter and also from the invoice of the appellant courier, that the goods are imported for repair ... Regulation 13(b) , (c) & (e) of the Courier Import and Export Regulations 1998 and hence, and therefore they are liable to penal action under
