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Provisions expressly mentioned in the judgment/order text.
CESTAT dismissed Revenue's appeal challenging revocation of Customs Broker License suspension. The case involved significant weight discrepancy where goods weighed 28,230 kilograms against declared 9,880 kilograms by importer. CESTAT applied judicial restraint principle from Supreme Court precedents, limiting tribunal's scope to examining decision-making process deficiencies rather than substituting administrative decisions. The original disciplinary order against Customs Broker suffered fatal procedural irregularities including non-adherence to mandatory timelines and failure to specify charges clearly. CESTAT held these procedural improprieties rendered the suspension order unsustainable and legally defective, warranting its revocation despite the substantial quantity discrepancy involved.
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