Omission to Appoint Authorized Person for Courier Bill of Entry under Courier Imports and Exports Regulations Not Ground for Harsh Penalties: CESTAT [Read Order]

The Tribunal penalty imposed on the appellant under Regulation 14 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 is reduced to Rs. 25,000/-
CESTAT - custom - excise - service taxes - Authorized person for courier bill - lectronic process - TAXSCAN

In a recent case, the Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that omission on the part of the appellant to engage the executive as an authorized person to file courier bills of entry as per Regulation 12(ii) of the Courier Imports and Exports (Electronic Declaration…

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