Customs broker's license suspension under CBLR 2018 Regulation 16(1) overturned; alleged export overvaluation for tax fraud.

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....Suspension of Customs Broker’s Licence - Regulation 16(1) of the CBLR, 2018 - facts and circumstances of the case pending further investigation and decision on revocation of licence or imposition of penalty under CBLR, 2018 - allegation is that CB had no idea of the valuation of the consignments and never tried to know the real value of the Ball Bearings - over- valuation of exports to defraud the Exchequer by getting the very high Input Tax Credit and export related incentives - Allegation are not provided - the impugned order confirming the suspension of the licence of the Appellant cannot be sustained - AT....