Commissioner of Customs Vs OPMS Clearing And Forwarding Agencies Private Limited (CESTAT Chennai)
The Commissioner of Customs, Chennai-VIII filed this appeal challenging Order-in-Original No. 55677/2017 dated 25 May 2017, which revoked the suspension of the Customs Broker Licence of M/s OPMS Clearing and Forwarding Agencies Pvt. Ltd. The respondent held Customs Broker Licence No. R-288/CHA, valid until 14 March 2025.
The case originated from intelligence received by the Directorate of Revenue Intelligence indicating that multifunctional audio systems were being cleared by mis-declaring them as computer peripherals and misclassifying them under CTH 8518. It was alleged that essential product features were suppressed and that the goods were not subjected to Retail Sale Price (RSP) based assessment for Countervailing Duty. Officers of the Special Intelligence and Investigation Branch attempted a search at the office of importer M/s V.M. Electronics on 7 May 2013, but the premises were under renovation and unoccupied. The officers then visited the residential address of the importer’s proprietor on 8 May 2013, only to find that the premises were occupied by unrelated individuals. Through the EDI system, it was found that four Bills of Entry lodged by M/s V.M. Electronics through the respondent remained pending.
Investigations revealed that one Shri Govindasamy, proprietor of M/s Pranav Exim, had been handling shipping, clearing, and forwarding services for several importers by using the respondent’s licence for approximately four years. A representative of the respondent confirmed this arrangement. The imported items were found to contain additional features such as USB players, SD slots, FM radio, and remote control functions. The consignments were identified as multifunctional speakers requiring assessment on the basis of their RSP. The declared values were considered liable for rejection on grounds of non-declaration of essential features and the availability of contemporaneous imports at higher values.
