The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the suspension of the Customs Broker license on misdeclaration of balloons on the grounds of absence of involvement.
SP Agency, the appellant assessee imported one consignment of decorative items such as balloons, banners, an electric balloon pump, a kid brush, mini-LED clips light, PVC wall decorative items, ribbon, inflatable PVC items, etc.
The assessee appealed against the order passed by the Principal Commissioner of Customs (Airport & Administration), Kolkata for suspension of the license of the Customs Broker.
Rahul Tangi and Shovit Betal, the counsels for the assessee contended that the suspension should not be resorted to in a mechanical license of custom manner since it hampers the business of custom brokers. It also stated that before exercising the power of suspension, the reason for the immediate necessity to exercise such power should be recorded.
Tariq Sulaiman, the counsel for the department relied on the decisions made by the lower authorities and contended that the suspension of license was as per the law and liable to be sustained.
The Bench observed that the order passed by the Commissioner was illegal to be suspended immediately, so the action of the Commissioner for suspension of the license was not immediate.
The two-member bench comprising Ashok Jindal (Judicial) and Rajeev Tandon (Technical) set aside the order of suspension of the Customs Broker Licence and restored the same.
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