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of Revocation of a customs broker's license and imposition of penalty under the Customs Brokers Licensing Regulations, 2018. The key points are: The finding that the customs broker failed to obtain authorization from each client was held as not proved. The requirement of being in contact with a specific person was confused with obtaining authorization from the client company. The charge of failing to advise the client to comply with statutory provisions was incorrectly invoked, as there was no evidence that the broker did not advise the client properly. The charge of furnishing incorrect information to the client was also not proved. The allegation of attempting to influence the examination report by customs officers was not substantiated, as there was no evidence of threats, inducements, or favors offered by the broker. The charge of failing to verify the correctness of particulars was erroneously upheld based on flimsy presumptions. Consequently, the revocation of the license, forfeiture of the security deposit, and imposition of penalty were set aside by the appellate tribunal (CESTAT) due to lack of evidence and erroneous findings.
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