Case Law Details
Pigeon International Vs Commissioner of Customs (CESTAT Bangalore)
The case of Pigeon International vs Commissioner of Customs revolves around the revocation of Pigeon International’s courier license by the Commissioner of Customs, Bangalore. Allegations of mis-declaration and procedural violations led to the initiation of proceedings against Pigeon International. However, the appellant contends that it did not engage in any illegal activities and presents evidence to support its claim.
Detailed Analysis: The appellant, Pigeon International, argues that it did not commit any illegality as alleged. Evidence presented includes letters from the importer, Ms. Kajal Thakur, confirming their knowledge of the imports and payment of duties and penalties. The appellant asserts that the proceedings against Ms. Thakur were dropped, and therefore, the present proceeding should be barred under Section 28(6)(i) of the Customs Act, 1962.
Furthermore, Pigeon International contests the allegations of fabrication of documents and non-compliance with KYC norms. It argues that there was no admissible evidence to support these claims and emphasizes the right to cross-examination in quasi-judicial proceedings.
On the other hand, the Commissioner of Customs argues that there were gross mis-declarations in the import process, including violations of KYC norms and unauthorized filing of courier bills of entry. The Commissioner asserts that Pigeon International contravened various regulations and failed to fulfill its obligations as an authorized courier.
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