The Central Board of Indirect Taxes and Customs (CBIC) has notified Form-K for renewal of deemed invalidated registration of Authorised Courier under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010.
The CBIC has notified Courier Imports and Exports (Electronic Declaration and Processing), Amendment, Regulations, 2021 which seeks to insert Regulation 10A and 10B and Form-K under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010.
Regulation 10A pertains to the Surrender of registration by an Authorised Courier which reads, “An Authorised Courier may surrender the registration through an application in writing to the Principal Commissioner of Customs or Commissioner of Customs who has granted the registration, as the case may be.”
On receipt of the application the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may revoke the registration if, the Authorised Courier has paid all dues payable to the Central Government under the Act and the rules or regulations made thereunder, and no proceedings are pending against the Authorised Courier under the Act or the rules or regulations made thereunder.
Regulation 10B pertains to the Validity of registration which says a registration shall be valid unless and until revoked under these regulations. Where an Authorised Courier is found to be inactive for a continuous period of one year, the registration shall be deemed to be invalid from the first day after the expiry of the said period of one year.
Within a period of ninety days from the first day of deemed invalidation, the Authorised Courier may submit an application in Form K along with a fee of fifteen thousand rupees, to the Principal Commissioner of Customs or Commissioner of Customs who has granted the registration, as the case may be, for renewal of the registration. Subject to regulation 10 and within one month of receipt of the application in Form K along with a fee of fifteen thousand rupees, the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may renew the registration after satisfying himself that the performance of the Authorised Courier has been satisfactory with reference to the absence of any complaints of misconduct including non-compliance of any of the obligations specified in regulation 12 and the applicant is otherwise eligible for grant of registration under regulation 10
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