Customs broker licence revoked for subletting and facilitation of fraudulent exports; findings under Regulations 10(a),(b),(j),(n),(p),(q) upheld

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....The Tribunal (CESTAT) allowed the appeal in part: it set aside the impugned order insofar as the customs broker was held liable for merely relying on government-issued GSTINs and in respect of findings under Regulations 10(d) and 10(e), but affirmed primary findings of misconduct under Regulations 10(a), 10(b), 10(j), 10(n), 10(p) and 10(q) for failure to maintain KYC, unauthorized permitting of licence use, and non-production of records. Given the gravity of sub-letting the licence and facilitation of fraudulent exports, the Tribunal sustained the sanctioning of revocation of the customs broker's licence, forfeiture of the security deposit and imposition of a Rs.50,000 penalty, subject to the limited reductions noted above.....