Customs Broker License Revocation Reversed as No Prescribed Record-Keeping Method Existed Under Regulation 10(k)

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....CESTAT overturned the revocation of a Customs Broker License and associated penalties. The licensing authority's allegation of breach under regulation 10(k) of Customs Brokers Licensing Regulations, 2018 was found unsustainable. The Tribunal noted no prescribed method for maintaining records had been specified by designated officials, making it impossible to establish a violation. The authority's assertion that double filing of bill of entry was deliberate rather than pandemic-related remained unproven. Without clear standards for record-keeping or concrete evidence of willful misconduct, the alleged breach of regulation 10(k) could not be established. The Tribunal set aside the original order, reinstating the license and reversing the security deposit forfeiture.....