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2021 (2) TMI 1021 - AT - CustomsRevocation of Customs Broker License - forfeiture of security deposit - corroborative evidences or not - no fresh evidence was brought by the Revenue before the Inquiry Officer as well as before the Commissioner to prove that the appellant had information, knowledge or have connived in the overvaluation of the goods or misdeclaration etc. - violations of Regulations 10(d), 10(n) and 13(7) of CBLR - principles of natural justice - HELD THAT:- In the present case, the Department has failed to bring any corroborative evidence or statement of anybody on record to prove that the appellant had information, knowledge or have connived in the overvaluation of the goods or mis-declaration etc. It is also noted that the law is well settled that an element of mens-rea or direct or indirect involvement attributable to the appellant through active knowledge or connivance is required to prove in a proceedings under CBLR, 2018. We noted a series of judgments in our order dt. 14/07/2020 but both the authorities have not considered the same at all. Both the authorities have not even distinguished the authorities relied upon by the appellant and have been noted in the order dt. 14/07/2020. The learned Commissioner was bent upon revoking the licence of the appellant in spite of the fact that the appellant were not responsible for violating the regulations as alleged against them - Appeal disposed off.
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