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    <title>2025 (7) TMI 725 - CESTAT KOLKATA</title>
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    <description>CESTAT Kolkata allowed the appeal challenging revocation of custom broker license and penalty imposition for alleged seal mismatch and regulatory violations. The tribunal found that the broker properly advised clients, reported seal mismatch to authorities, cooperated during examinations, and maintained required cooperation throughout investigations. Allegations of violating Regulations 10(d), 10(m), 10(o), and 10(q) of Customs Brokers Regulation 2018 were not substantiated by evidence. The revocation order was set aside as unsustainable.</description>
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      <description>CESTAT Kolkata allowed the appeal challenging revocation of custom broker license and penalty imposition for alleged seal mismatch and regulatory violations. The tribunal found that the broker properly advised clients, reported seal mismatch to authorities, cooperated during examinations, and maintained required cooperation throughout investigations. Allegations of violating Regulations 10(d), 10(m), 10(o), and 10(q) of Customs Brokers Regulation 2018 were not substantiated by evidence. The revocation order was set aside as unsustainable.</description>
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