GSP Shipping & Logistics Agency Vs Commissioner of Customs (Port) (CESTAT Kolkata)
The Kolkata Bench of CESTAT considered appeals filed by M/s. GSP Shipping & Logistics Agency, a licensed Customs Broker, and its G-Card holder, Shri Prakash Jha, against penalties of ₹1,00,000 each imposed under Section 112(a)(ii) of the Customs Act, 1962. The penalties arose from alleged quantity misdeclaration in consignments of Baby Vests and Baby Track Pants imported in the name of M/s. M.A. Traders.
The appellants had filed four Bills of Entry dated 09.02.2017 and 10.02.2017 for the consignments. During investigation, the Directorate of Revenue Intelligence alleged misdeclaration of the quantity of goods. The investigation also concerned another container allegedly containing concealed foreign-brand cigarettes, but the adjudicating authority dropped proceedings concerning that container since no Bill of Entry had been filed for it.
The appellants contended that their role was limited to processing import documents and filing Bills of Entry on the basis of documents supplied by the importer. They submitted that they had no role in, or prior knowledge of, the alleged quantity misdeclaration. They also relied upon an earlier CESTAT order concerning their Customs Broker licence proceedings, in which the revocation of the licence had been set aside while forfeiture of the security deposit was upheld.
