Case Law Details
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 and Examination: SP Agency, a Customs Broker, handled the bill of entry for the import of decorative items. Small balloons were declared under CTH 9505, leading to an allegation of misclassification to evade duty. The goods were provisionally released, and an offence report was prepared against SP Agency.
ii. Suspension Order: The suspension of SP Agency’s license occurred under Regulation 16(1) of the CBLR, 2018, citing immediate action necessity. The Commissioner’s order was based on the allegation of intentional misclassification to evade duty.
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