Customs broker's license revocation overturned; misdeclaration penalties deemed too harsh after verifying importer's genuine Delhi address.

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....Revocation of Customs Broker License - forfeiture of security deposit - misdeclaration of goods - There is no violation which is so grave for imposing such a harsh punishment of revocation of license. Taking note of the fact that the appellant has visited the Delhi address of the importer and such address being not fake, we are of the considered opinion that the imposition of penalty is not justified. - AT....