Customs Broker License Revoked Without Basis; Penalty Set Aside Under Regulations 10(m), 10(n), 10(q)

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....The CESTAT overturned the revocation of the appellant's Customs Broker license and set aside the imposed penalty. The tribunal found that once the importer revoked the appellant's appointment and authorized another broker, the appellant ceased to have authority or liability regarding the clearance of goods. The alleged violations of Regulations 10(m), 10(n), and 10(q) of the Customs Broker Licensing Regulations, 2018 were not substantiated, as the appellant cooperated with authorities, facilitated inspection, and was not obligated to verify the importer's premises or details beyond the importer's presence. Consequently, the tribunal held that the revocation and penalty lacked legal basis and were unsustainable, thereby restoring the appellant's license and dismissing the penalty. The appeal was allowed in full.....