FUTURE EXPRESS Vs. UNION OF INDIA AND ORS

JUDGEMENT

(1.) The petitioner has filed the present petition impugning an order dated 15.09.2017 (hereafter 'the impugned order'), whereby respondent no.3 (Chief Commissioner of Customs) has rejected the petitioner's appeal against an order dated 27.01.2017 passed by respondent no.2 (Commissioner of Customs (General)). By the said order, respondent no.2 had revoked the Authorized Courier License (License No. DEL/POL/COUR/12/2014) granted to the petitioner. In addition, respondent no.2 had also directed forfeiture of the security amount of Rs.10,00,000/- and further imposed a penalty of Rs.50,000/- under Regulation 14 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010.

(2.) The petitioner is a sole proprietorship concern of Sh. Surender Kumar Sharma. His registration as an "Authorized Courier" was revoked on the ground that he did not qualify to be an "Authorized Courier" within the meaning of Regulation 3(1)(b) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 (hereafter "the 2010 Regulations") and Regulation 3(a) of the Courier Imports and Exports (Clearance) Regulations, 1998 (hereafter " the 1998 Regulations").

(3.) The principal controversy involved in the present petition is whether the petitioner falls within the definition of an Authorized Courier under the 1998 Regulations and the 2010 Regulations and whether the petitioner has complied with his obligations under those Regulations. The principal allegation against the petitioner is that he is not performing functions of a courier but is merely acting as a Custom Clearing Agent. The petitioner disputes the same and states that all non-core functions relating to pick-up or local delivery of export/import courier packages/ shipments and housekeeping activities are not necessarily required to be performed by an Authorized Courier and the same can be outsourced. He claims that outsourcing of such activities does not render the petitioner ineligible for being considered as an Authorized Courier.