Customs Broker's License Revocation Contested: No Proof of Awareness of IEC Lending; Not an Offense under Customs Act, 1962.

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....Revocation of Customs Broker license - As per the Commissioner, the appellant has not brought to the knowledge of the Department that IEC holders have lent their IECs to other persons. There is no evidence on record brought by the Department to show that the appellant had knowledge regarding the lending of IEC. Further, the lending of IEC is not an offence under the Customs Act, 1962.....