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of CESTAT partially allowed the customs broker's appeal against license revocation, security deposit forfeiture, and penalty imposition. The tribunal found that while the broker failed to discharge obligations under Regulation 10(d), (e) & (n) of CBLR 2018 and attempted to aid an importer in bypassing policy restrictions, the revenue failed to prove violations warranting license cancellation. Though the broker acted in good faith, certain unexplained grey areas demonstrated insufficient diligence in client obligations and justifying the 'H' card authorization. CESTAT modified the impugned order by setting aside license revocation and security deposit forfeiture while reducing the penalty to Rs.5,000 as deterrent measure. Appeal disposed.
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