No Grounds for Suspending Customs Broker License Without Deliberate Duty Evasion

SP Agency Vs Commissioner of Customs (CESTAT Kolkata)

Introduction: The case involves SP Agency’s appeal against the suspension of its Customs Broker license by the Principal Commissioner of Customs, Kolkata. The dispute arose from the classification of imported goods, specifically small balloons, and the alleged intentional misclassification to evade customs duty.

Background:

i. Import

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