Customs broker licence revocation - importer engaged appellant...

Customs broker licence revocation - importer engaged appellant to file import bill of entry but appellant used another broker's credentials instead of its own - imported goods prohibited - violations of multiple regulations under Customs Broker Licensing Regulations 2018 including failure to obtain authorization, non-compliance advisory, withholding import prohibition information, improper records maintenance - intentional facilitation of prohibited imports using another's identity - revocation and penalties proportionate to grave violations involving attempt to illegally clear prohibited goods by misusing another's broker licence instead of acting transparently under own licence - no leniency warranted given intentional illegal actions to profit from facilitating prohibited imports - appeal dismissed upholding revocation order.