Customs broker's license revocation order set aside due to lack...

Customs broker's license revocation order set aside due to lack of evidence for alleged violations. Key findings: no proof of misdeclaration or undervaluation to establish violation of due diligence under Regulation 10(e); KYC norms followed as per instructions, no violation of 10(n); inadvertent error in referring to 10(q) instead of 10(n) in order; authorized signatories approved by Customs authorities, no unauthorized handling under Regulations 13(3), 13(4), 13(7), 13(12). Procedural lapses: undue delay in inquiry completion beyond stipulated timeline; improper deemed suspension despite ongoing suspension; no legal provision for future deemed suspension. Order unsustainable due to lack of evidence for violations and procedural irregularities.