During the cross examination, he has admitted that to
export through Courier, one should have Customs House Agent
Licence, by the time, he received file ... export, he did not enquire as to how the Sky
Net World Wide Express authorized Sky Speed Express to
export through courier
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
from abroad for delivery of incoming courier packets. They have also received some amounts for the courier consignments exported on collect basis. The claim ... they were liable to pay to the foreign courier companies as payment for courier packets exported for delivery in foreign destination. A copy
filed by a Courier company and sub-agent of the courier company against imposition of penalty in a case involving export of Indian currency ... erred in holding that the regulation 13(c) of the Courier Import and Export (Clearance) Regulations, 1998 has been violated by failing to exercise
payment of duty :-
S.No.
Category of Service
Amount(Rs.)
1.
Courier Service (Export)
38,484
2.
Commission Agency Services (Export ... Service Rs.9,940/-
(iii) Consultancy Services Rs.18,025/-
(iv) Courier Services (Export) Rs.38,484/-
(v) Commission Agency Ser.(Export
Courier Agency did not specify the Importer-Exporter Code no. of exporter, export invoice no., nature of courier, destination of the courier including the name ... address of the recipient of the courier and the exporter did not produce evidence to link the use of the Courier Service to export goods
currency as
export payment, namely, (1) advise on whether export payment of foreign currency can be sent by
the importer as export payment by courtier ... time which will be deposited in exporter's bank account stating the invoice number of
export under courier export (clearance) Regulation 1998/2010 through
obtained registration as authorized courier in 2009 in terms of Regulation 10 (1) of Courier Imports and Exports (Clearance) Regulations 1998 [CIER, 1998], corresponding ... Regulation 10 (1) of Courier Import and Export (Electronic Declaration and Processing) Regulation, 2010 [CIER, 2010]. The registration is valid up to 30/1/2019
India. .... Defendants.
Suit No. 138/2015 KRS Cargo & Courier Vs. NAM Exports Page 1 of 6
Date of Institution : 17.07.2015
Date of reserving order ... defendants. Since
Suit No. 138/2015 KRS Cargo & Courier Vs. NAM Exports Page 2 of 6
beginning, the defendants had been irregular in releasing
claim.
3. For courier service, it is her submission that courier service has been availed by the appellant from the courier agency who has issued ... respect of the courier service, I find the objection is only that in the invoices issued by the courier agency service, export invoice number
