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Provisions expressly mentioned in the judgment/order text.
The appellant's customs broker (CB) license revocation, penalty imposition, and security deposit forfeiture were challenged for alleged violations of Regulations 10(a), 10(b), 10(d), 10(e), 10(m), and 10(n) of the Customs Brokers Licensing Regulations (CBLR), 2018. The key points are: The CB declared proper goods description and value in the Bills of Entry (B/Es) based on documents provided by the importer. The CB satisfactorily responded to customs queries, and goods were assessed for duty. No evidence showed the CB knowingly misdeclared goods description or value. Laxmi Narayan Mishra fabricated invoices with incorrect descriptions, not the CB. The CB accepted documents indirectly from the importer through a logistics provider, violating Regulation 10(a) by not exercising due diligence. However, other regulations were not violated. Penalty imposition for Regulation 10(a) violation is justified, but license revocation and security deposit forfeiture are not warranted based on the facts. The appeal against the Principal Commissioner's order was allowed by the CESTAT (Appellate Tribunal).
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