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Revocation of Customs Broker License - forfeiture of security deposit - imposition of penalty - The finding recorded by the Commissioner that the required documents were not submitted is factually incorrect - The self attested Pan Card, Aadhar Card of the Director and Pan Card of the Company had been submitted by letter dated September 10, 2018. A physical verification of the premises, as noticed above, was not necessary to be carried out. The Commissioner, therefore, committed an error in holding that the appellant failed to ensure due compliance of the provisions of Regulations 10(n) of the 2018 Regulations. - AT
Revocation of Customs Broker License - forfeiture of security deposit - imposition of penalty - The finding recorded by the Commissioner that the required documents were not submitted is factually incorrect - The self attested Pan Card, Aadhar Card of the Director and Pan Card of the Company had been submitted by letter dated September 10, 2018. A physical verification of the premises, as noticed above, was not necessary to be carried out. The Commissioner, therefore, committed an error in holding that the appellant failed to ensure due compliance of the provisions of Regulations 10(n) of the 2018 Regulations. - AT
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