2026 (8) TMI 1157

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....pondent: None.   P.C. : 1. The above Appeal has been filed by the Revenue challenging the order dated 18th December 2024, passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai (CESTAT). By the impugned order, the Orderin- Original CAO No. 12/CAC/PCC(G)/SJ/CBS-Adj dated 27th May 2024 passed by the Principal Commissioner of Customs, revoking the Customs Broker License o....

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....ter, thereby committing a substantial error in law ? 2. We have heard Ms. Vyas, the learned Counsel appearing on behalf of the Revenue at great length. We have also gone through the impugned order passed by CESTAT. It was the case of the Respondent before CESTAT that all the allegations of violation of Regulations 10(d), 10(e) and 10(f) of the Customs Broker Licensing Regulations, 2018 (CBLR, 2....

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....rtment. Further, they had argued that the export value had been received by the exporters as realization of the export proceeds, except for a minor variation recorded in the Show Cause Notice dated 15th November 2022 initiated against various Exporters and Customs Broker. 4. It was further argued by the Respondent before CESTAT that, in a similar case against another Customs Broker, namely, M/s....

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....of the CBLR, 2018 were not proved in the said case. CESTAT then considered the findings of the learned Principal Commissioner in the present case, in respect of violations of Regulations 10(d), 10(e) and 10(f) of CBLR, 2018 and held that such an order could not be sustained on the same reasons adopted by it in the case of M/s. Beejay (supra). 6. Ms. Vyas, the learned Counsel has not been able t....