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of Revocation of customs broker license and levy of penalty found unjustified. Alleged violations of Regulations 10(a), 10(b), 10(d) & 10(n) of CBLR, 2018 regarding authorization, undertaking job through unauthorized person, determination of value, and verification of exporter's identity not established. Customs broker acted as facilitator, filed documents provided by exporter, and verified exporter's IEC from authentic source. Exporter admitted export and provided documents. Redetermination of value, confiscation of export goods, rejection of drawback claim, and penalty on exporter not discussed. Impugned order set aside, appeal allowed by CESTAT.
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