Dart Air Services Pvt. Ltd Vs Commissioner of Customs (Airport And General) (Delhi High Court)
Delhi High Court held that penalty imposed on Courier Agency due to non-exercise of due-diligence since courier agency failed to notice that commercial goods were being sent under disguise of gift. Accordingly, petition dismissed.
Facts- The present petition has been filed by M/s Dart Air Services Pvt. Ltd. challenging the order dated 29th August, 2019 arising from proceedings under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. The petition challenges the disagreement note dated 31st May, 2019, issued by the office of the Commissioner of Customs (Airport & General), New Custom House, New Delhi.
The case of the Petitioner is that it is in the business of providing courier services and is a registered company under the said Regulations, 2010. On 28th December, 2018, an incident was reported for the purpose of verification in respect of certain courier parcels through the Petitioner which is an authorized courier, where the consignee was one Smt. Sayra Ansari. The Special Intelligence & Investigation Branch sent a letter dated 22nd February, 2019 to the Respondent, wherein the suspension of the Registration of the Petitioner was requested.
