Customs Broker's License Revocation Overturned; Reduced Penalty for Mis-Declaration of Goods to Evade Duty.

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....Customs broker's license suspension case involving violations of Regulations 10(d) and 10(e) of Customs Brokers Licensing Regulations (CBLR), 2018. Gross mis-declaration of quantity, description, and nature of goods with intent to evade applicable customs duty. Delay in issuing show cause notice and submission of inquiry report. Initiation of inquiry proceedings under Regulations 14, 17, and 18 for CBLR violations and levy of penalty. Violation of Regulation 10(d) upheld as broker failed to file bills of entry per correct documents, advise importers on proper declaration and duty payment, and inform customs authorities about doubts. Violation of Regulation 10(e) not sustainable as charges framed under separate CBLR proceedings requiring spe.........