Mis-declaring nature of goods in bill of entry renders revocation of authorized courier registration

Sitex International Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi uphold the order of revocation of registration of the authorized courier and forfeiture of security on account of actively violated the provisions of the act and rules by knowingly filing the bills of entry in the name of wrong consignee and also be mis-declaring the nature of the goods. Facts- The appellant is a proprietorship firm which has been issued a license under Regulation 10. The appellant’s main business is in Chennai and the proprietor of the appellant firm is Shri A. Kader Riswan. He extended his business ...