Customs Broker Wins Appeal: License Revocation and Deposit Forfeiture Overturned, Penalty for Due Diligence Lapse Upheld.

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....The appellant's customs broker (CB) license revocation, penalty imposition, and security deposit forfeiture were challenged for alleged violations of Regulations 10(a), 10(b), 10(d), 10(e), 10(m), and 10(n) of the Customs Brokers Licensing Regulations (CBLR), 2018. The key points are: The CB declared proper goods description and value in the Bills of Entry (B/Es) based on documents provided by the importer. The CB satisfactorily responded to customs queries, and goods were assessed for duty. No evidence showed the CB knowingly misdeclared goods description or value. Laxmi Narayan Mishra fabricated invoices with incorrect descriptions, not the CB. The CB accepted documents indirectly from the importer through a logistics provider, violating .........