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Customs Broker Penalized Despite Insufficient Evidence and Importer Liability; Appeal Dismissed Violating Natural Justice.

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....Customs broker's license revoked, entire security deposit forfeited, penalty levied for contravening Regulations 10(a), 10(b), 10(d), 10(e), 10(f), 10(k) & 10(n) of CBLR, 2018. Findings from inquiry report adopted without applying judicial mind or considering regulations contravened and facts. Principles of natural justice violated. Bill of entry filed using appellant's login credentials, consignment misdeclared, confiscated, allowed redemption against fine for re-export. Except few statements, no evidence adduced to hold appellant guilty of contraventions. Importer stated never contacted or met appellant, unaware appellant filing bill of entry. Appellant denied issuing authorization letter, signatures not forensically examined. Agreement l.........