Skypak Services Specialists Limited Vs Union of India (Bombay High Court)
Bombay High Court held that revocation of courier licence justified on account of non-compliance with the obligations under Regulations 13(a), 13(i), and 13(g) of the Courier Imports And Exports (Clearance) Regulations, 1998. Accordingly, writ petition dismissed.
Facts- The petitioner is engaged in the business of providing courier services. It is alleged that petitioner handled consignments, wherein, gold jewellery were imported under declaration of Die and Hydraulic bottle jack. This petition challenges an order passed by respondent no.2 dated 28 November 2013 and the order dated 20 February 2014 passed by respondent no.3 confirming the Order-in-Original (O-I-O) whereby the petitioner’s registration under the Courier Imports And Exports (Clearance) Regulations, 1998 was revoked and an order of forfeiture of Rs.10 lakhs, deposited by the petitioner as security at the time of registration, was passed.
Conclusion- Held that in our view, both the Authorities are justified in recording adverse findings regarding the petitioner’s noncompliance with the obligations under Regulations 13(a), 13(i), and 13(g). Given these serious violations, the finding regarding Regulation 13(j) of the 1998 Regulations, even if excluded, will not affect the impugned orders in the least.
A very clear procedure has been put in place by way of Courier Regulations to stream line the imports through courier mode. It was incumbent upon the Petitioner courier agency to adhere to the Regulations in order to safeguard the interest of Revenue and the trust placed on them. The Petitioner was mandated to work within the legal framework of the Customs Act, 1962, Rules and Regulations made thereunder. The Petitioner failed to do so. The Petitioner did not exercise due diligence in discharging its obligations under the Regulations. By violating the Regulations, it had given scope for massive misuse of the facility given in addition to loss of Revenue. In short, the Petitioner courier agency has breached the trust reposed on it by the Revenue. Therefore, the revocation of license is justified and any leniency shown in the misconduct of this nature would send wrong signals. Punishment of revocation of licence would certainly go a long way to act as a deterrent.
