CESTAT allowed the appeal and quashed and set aside the impugned...

CESTAT allowed the appeal and quashed and set aside the impugned order revoking the customs broker licence and imposing forfeiture/penalty to the extent it was predicated on alleged non-existent exporters. The Tribunal found that verification reports were supplied for only four exporters and that the Revenue adduced no contrary evidence for three; for the fourth the verification affirmatively indicated prior existence and GST filings until August 2019, with subsequent departure from premises. Given the insufficiency of proof on the majority of alleged non-existent exporters, the punitive measures could not be sustained and the impugned order was annulled.