[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION(i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 85/2021-Customs (N.T.)
New Delhi, the 27
th
October, 2021
G.S.R…. (E). - In exercise of the powers conferred by section 157 read with section 84 of the
Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby
makes the following regulations further to amend the Courier Imports and Exports (Electronic
Declaration and Processing) Regulations, 2010, namely: -
1. Short title and commencement. - (1) These regulations may be called the Courier Imports
and Exports (Electronic Declaration and Processing), Amendment, Regulations, 2021.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations,
2010, -
(1) in regulation 10, -
(i) sub-regulations (2), (5) and (8) shall be omitted;
(ii) in sub regulation (9), the words “before the expiry of the ten years” shall be
omitted;
(2) after regulation 10, the following regulations shall be inserted, namely: -
“10A. Surrender of registration. – (1) An Authorised Courier may surrender the
registration through an application in writing to the Principal Commissioner of
Customs or Commissioner of Customs who has granted the registration, as the case
may be.
(2) On receipt of the application under sub-regulation (1), the Principal
Commissioner of Customs or Commissioner of Customs, as the case may be, may
revoke the registration if, -
(a) the Authorised Courier has paid all dues payable to the Central Government
under the Act and the rules or regulations made thereunder; and
(b) no proceedings are pending against the Authorised Courier under the Act
or the rules or regulations made thereunder.
10B. Validity of registration. – (1) A registration shall be valid unless and until
revoked under these regulations.
(2) Notwithstanding anything contained in sub regulation (1), where an Authorised
Courier is found to be inactive for a continuous period of one year, the registration
shall be deemed to be invalid from the first day after expiry of the said period of
one year.
Explanation:.- For the purposes of this regulation the expression ‘inactive’ refers to
an Authorised Courier who does not transact any business pertaining to Customs
during a period of one year excluding the period for which the registration has been
suspended under regulation 13 and the continuous period of one year shall be
computed for the first time with effect from the date of coming into force of the
Courier Imports and Exports (Electronic Declaration and Processing), Amendment,
Regulations, 2021.
(3) Within a period of ninty days from the first day of deemed invalidation, the
Authorised Courier may submit an application in Form K along with fee of fifteen
thousand rupees, to the Principal Commissioner of Customs or Commissioner of
Customs who has granted the registration, as the case may be, for renewal of the
registration.
(4) Subject to regulation 10 and within one month of receipt of the application in
Form K along with fee of fifteen thousand rupees, the Principal Commissioner of
Customs or Commissioner of Customs, as the case may be, may renew the
registration after satisfying himself that the performance of the Authorised Courier
has been satisfactory with reference to the absence of any complaints of misconduct
including non-compliance of any of the obligations specified in regulation 12 and
the applicant is otherwise eligible for grant of registration under regulation 10.”;
(3) after Form J, the following form shall be inserted, namely: -
"FORM – K
[see regulation 10B]
To
The Principal Commissioner/Commissioner of Customs,
…………………………… (Address)
Subject: Application for renewal of deemed invalidated registration of Authorised
Courier under the Courier Imports and Exports (Electronic Declaration and
Processing) Regulations, 2010.
Sir / Madam,
I/We, the undersigned hereby submit the following details for renewal of registration,
which has been invalidated due to inactivity of more than 1 year, under the Courier Imports and
Exports (Electronic Declaration and Processing) Regulations, 2010, namely: -
1. Name and complete address of the Authorised Courier:
2. Name of Customs airport where registered:
3. Registration No. and date:
(Enclose copy of registration)
4. Date of deemed invalidation:
5. Quantity and value of goods cleared as Authorised Courier during validity of registration:
6. Has the applicant paid all dues payable to the Central Government under the provisions
of the Customs Act, rules or regulations made thereunder? (Yes/No)
7. Whether bond and security executed under regulation 11 are still valid? (Yes/No)
8. Is there a change in the name and Permanent Account Numbers (PAN) of Proprietor,
Partners of the partnership firm, Directors of the Company or the persons in charge in
case of other category, as the case may be? (Yes/No)
9. If Yes, details thereof:
10. Is there any change in any other particular(s) submitted previously with the registration
application (Form-I)? (Yes/No)
11. If Yes, details thereof:
12. Reason for renewal:
13. Whether the applicant or any of the persons employed or proposed to be employed by
him have been penalized, convicted or prosecuted under any of the provisions of the
Customs Act,1962 (52 of 1962) or any other law for the time being in force? (Yes/No)
14. If Yes, details thereof:
15. Declaration:
I am / We are authorised to make the following declarations, namely: -
(i) I / We declare that all particulars given herein are true and correct.
(ii) I / We hereby affirm that I/we have read the Courier Imports and Exports (Electronic
Declaration and Processing) Regulations, 2010 and agree to abide by them.
(iii) I / We hereby undertake to intimate any change in respect of the information
provided in the aforesaid application within a period of thirty days.
Signature and name of the applicant(s)
or authorised signatory
Encl: Copy of registration
Date: ........................
Place: ....................... ".
[F. No. 451/22/2020-Cus.V]
(Komila Punia)
Deputy Secretary
Note: - The principal notification No. 36/2010-Customs (N.T.), dated the 5
th
May, 2010 was
published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number
G.S.R. 385(E), dated the 5
th
May, 2010 and was last amended vide notification No. 115/2020-
Customs (N.T.), dated the 30
th
December 2020, published in the Gazette of India, Extraordinary,
Part II, Section 3, sub-section (i) vide number G.S.R. 808(E), dated the 30
th
December 2020.
