Customs Agent's Penalty Overturned: Assisting as Witness Not Misconduct Under Regulation 18 of CBLR 2018.

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....Levy of penalty under Regulation 18 of CBLR 2018 on the appellant-CHA - revocation of customs broker license - simply assisting the customs as a witnesses or otherwise in the examination of the goods does not amount to mis-conduct. Accordingly, the penalty imposed under Regulation 18 of CBLR 2018 is uncalled for. - AT....