Order date – 09 December 2022

Facts –

• The Appellant, M/s FedEx Express Transportation & Supply Chain Services (India) Private Limited, who are engaged in provision of Courier Services and are registered as Authorised courier under the Courier Imports and Exports (Electronic Declaration & Processing) Regulations, 2010.
• A show cause notice was issued alleging that appellant has contravened Regulation 12(i), (iv) and (v) of the Courier Regulations as they have not collected KYC, address proof and authorisation for past shipments cleared to Sh. S. Mondal, except the one address as mentioned in Aadhar Card. appellant have not verified and collected the KYC and address proof for the shipment(s) cleared to Sh. S. Mondal at different address all over India. 
• Being aggrieved the appellant had filed an appeal.

Issue –

• Whether the appellant has contravened Regulation 12(i), (iv) and (v) of the Courier Regulations?

Order –

• The Tribunal find that the appellant is an authorised courier under the Courier Regulation have duly obtained the proof of identity cum proof of address by collecting the Aadhar and PAN as well as verification report of both the cards. Further, admittedly the appellant have recorded the place/ address of delivery each time they have delivered the goods to the consignee.
• Further, Tribunal find that there is no violation of the provisions of Regulation 12(i), (iv) and (v) as the appellant has obtained the prescribed documents for identity and have maintained proper records. Further, there is no case of lack of due diligence made out, as the appellant has kept a proper record of address of delivery as the same was different from the address contained in the Aadhar Card.
• Thus, hold that appellant have not violated any of the provisions of the Courier Regulations read with the provisions of the Customs Act read with Explanatory Circular. Hence the appeal is allowed.