The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the role of the Customs Broker (CB) was limited to filing a bill of entry based on the description of goods.
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 before exercising the power of suspension, the reason of 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 assessee was liable for the suspension of license.
The Bench observed that the responsibility regarding proper classification/ valuation of goods is on the importer and the customs officials and not on the Customs Broker Further, it is submitted that the role of a Customs Broker is limited to filing of bill of entry based on description of goods and documents in support of the same furnished by the importer.
The two-member bench comprising Ashok Jindal (Judicial) and Rajeev Tandon (Technical) held that the action of suspension of Customs Broker Licence was not warranted.
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