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of Revocation proceedings initiated against a customs broker's license were deemed invalid due to the absence of an 'offense report' as mandated by Regulation 17 of the Custom Brokers Licensing Regulations, 2018. The licensing authority failed to receive the requisite offense report detailing the alleged improper activities before issuing show cause notices for revocation. The CESTAT held that the offense report is a prerequisite for commencing revocation proceedings, and its absence renders the entire process non-est and exceeding the authority's powers. The court affirmed that an offense report signifies the detection of an offense, forming the foundation for initiating action against the licensee. Consequently, the appeal challenging the revocation order was allowed due to the licensing authority's failure to comply with the regulatory requirements.
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