Customs broker's license revoked, entire security deposit...

Customs broker's license revoked, entire security deposit forfeited, penalty levied for contravening Regulations 10(a), 10(b), 10(d), 10(e), 10(f), 10(k) & 10(n) of CBLR, 2018. Findings from inquiry report adopted without applying judicial mind or considering regulations contravened and facts. Principles of natural justice violated. Bill of entry filed using appellant's login credentials, consignment misdeclared, confiscated, allowed redemption against fine for re-export. Except few statements, no evidence adduced to hold appellant guilty of contraventions. Importer stated never contacted or met appellant, unaware appellant filing bill of entry. Appellant denied issuing authorization letter, signatures not forensically examined. Agreement letter submitted by another party not forensically examined. Misdeclaration case adjudicated without show cause notice to appellant, importer waived notice, appellant penalized u/s 114AA without liability under 112(a) or 112(b). Importer solely held liable under 112(a). Order holding appellant contravened regulations without legal basis or cogent examination of facts. Appeal dismissed by Appellate Tribunal.