Authorized courier cannot open & verify contents of imported consignments – Registration cannot be revoked

Fle Fast Line Express Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)

Conclusion: Since authorized courier was prohibited from opening and verifying contents of imported consignments and it had not violated Regulation 12(1)(v) and therefore, revocation of the registration and forfeiture of security deposit under Regulation 13(1) and imposition of penalty under Regulation 14 could not be sustained.

Held:  Assessee was an authorized co

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