Customs Broker license revocation, security deposit forfeiture,...

Customs Broker license revocation, security deposit forfeiture, and penalty imposition under Regulations 10(a), (d), (e), and (n) of CBLR challenged. Regulation 10(a) violation for filing Shipping Bills without authorization not established as omission of 'exports' in authorization letter deemed inadvertent. Regulation 10(d) violation for over-valuation of exports to avail undue drawback not established as Customs Broker has no role in determining assessable value. Regulation 10(e) violation for imparting incorrect information not established as Customs Broker does not provide goods' value. Regulation 10(n) violation for exporter's non-functioning at declared address not established as department also used same address. Findings of Regulations 10(a), (d), (e), and (n) violations incorrect. License revocation, security deposit forfeiture, and penalty imposition set aside. Appeal allowed by Appellate Tribunal.