Customs broker's license reinstated: No evidence of knowledge of "code words" or misdeclaration; duties performed efficiently.

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....Revocation of CB license reversed - The department has not been able to demonstrate possession of knowledge of “code words” or that of the alleged misdeclaration of value on part of the appellant. There is nothing to establish that the CHA failed in suitably advising his clients or to report any non-compliance (of which obviously he ought to have knowledge) to the department’s notice or that the appellant failed in discharge of his duties with efficiency and alacrity. - AT....