The appellate tribunal held that the revocation of the customs...

The appellate tribunal held that the revocation of the customs broker's license based on alleged violations of Regulations 10(d), 10(m), 10(o), and 10(q) of the Customs Brokers Regulation, 2018, was unsustainable. The broker had duly advised the client to comply with the Customs Act and reported discrepancies to authorities, negating breach of Regulation 10(d). No delay or inefficiency was proven under Regulation 10(m). Allegations of non-cooperation and unauthorized premises usage under Regulation 10(o) were unsupported, and absence due to illness did not constitute non-cooperation. Under Regulation 10(q), the broker cooperated with investigations, and no evidence indicated evasion of summons. Consequently, the tribunal found the allegations unsubstantiated and allowed the appeal, reinstating the broker's license.