Customs Broker's License Revocation Overturned: Appellant Not Liable for Exporter's Incorrect Address, Regulation 10(n) Violation Unfounded.

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....Revocation of Customs Broker License - the appellant has collected the documents such as IEC, GSTIN etc. submitted by the exporter S S Impex, Hyderabad before processing their shipping bills. Later if they were not found to be existing in the said addresses, the appellant cannot be held responsible for their non existence at the address specified - the allegation against the appellant in the impugned order that they have violated Regulation 10 (n) is not sustainable. - AT....