Role of CB is limited to File Bill of Entry on basis of Description of Goods: CESTAT [Read Order]

By Shabna Rahim - On December 7, 2023 6:30 am - 2 mins read
Role of CB - Bill of entry - CESTAT - Customs - Customs Broker -Taxscan

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,…

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