Shyamal Kumar Ghosh Vs Principal Commissioner of Customs (CESTAT Kolkata)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, has set aside the order revoking the F-Category Identity Card (F-Card) of Shri Shyamal Kumar Ghosh and the imposition of a Rs. 50,000 penalty. The Tribunal, in its order pronounced on June 19, 2025, concluded that the F-Card was inoperative at the time of the alleged violations and that the charges against Ghosh under the Customs Brokers Licensing Regulations (CBLR), 2018, were not substantiated by concrete evidence.
Shri Shyamal Kumar Ghosh, an F-Card holder since 2007, was employed with the Customs House Agent (CHA) Firm M/s. S.K. Acharya. His F-Card, bearing No. S-108/01(F), was tagged with this firm and had been renewed until November 26, 2026. However, on June 17, 2022, the Commissioner of Customs, Airport & Administration, suspended the CHA/CB License of M/s. S.K. Acharya due to earlier irregularities. As a direct consequence, Ghosh’s F-Card also became non-functional from that date.
Following the suspension of his firm’s license and his F-Card becoming inoperative, Ghosh began working as a freelancer, leveraging his experience in import-export matters to earn a livelihood. In this capacity, he acted as an intermediary between M/s. P.R. Logistics, another Customs Broker (CB), and certain importers, including M/s. Ashok Trading Company and M/s. New Heera Sales Corporation. His role involved limited liaisoning activities, such as intimating duty liability and sharing assessed Bill of Entry copies and ICEGATE E-payment links.
