Broker license revocation invalid; no subletting/overvaluation proved. Penalty/deposit forfeiture set aside due to lack of evidence.

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....Revocation of customs broker license invalid due to contradictory findings - forefeiture of security deposit and penalty levy set aside - no evidence of subletting license or overvaluation for higher drawback - violation of regulations not proved as broker's statement not recorded - lack of verification if broker filed shipping bill, advised exporter, or verified exporter's identity/functioning - impugned order unsustainable, appeal allowed.....