Customs Broker License Revocation Reversed After Insufficient Evidence of Forged Rent Agreement Under Regulation 10(k)

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....CESTAT overturned the Commissioner's decision to revoke a Customs Broker License and forfeit security deposit. The dispute centered on an allegedly forged rent agreement for the broker's business premises. While the Commissioner relied heavily on landlord's denial of signing the agreement, CESTAT found insufficient grounds for license revocation under Regulation 10(k) of Customs Brokers Licensing Regulations 2018. The Tribunal noted the premises had been registered since 1991 with regular license renewals, and the Commissioner failed to conduct physical verification before concluding document forgery. The revocation of license, security deposit forfeiture, and Rs. 50,000 penalty were set aside. CESTAT clarified that Regulation 10(k) pertains to record-keeping violations, not premises verification issues.....