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2022 (4) TMI 1005 - CESTAT NEW DELHIRevocation of Customs Broker License - forfeiture of security deposit - levy of penalty - risky exporters involved in IGST refund frauds, whose exports were processed by the appellant as the Customs Broker - contravention of provisions of Regulation 10(n) of Customs Broker Licensing Regulation - HELD THAT:- In this case, there are no details in the SCN or in the inquiry report or in the impugned order as to how the DGARM came to the conclusion that the exporters did not exist and how after considering the defence submissions, the Commissioner came to a conclusion that the appellant had violated Regulation 10(n) of CBLR, 2018. This case has been made and the licence has been revoked not only taking the alleged communication from DGARM as conclusive proof that the exporters did not exist but also inferring from it that the appellant has not conducted the verification as per Regulation 10(n) of CBLR, 2018. The SCN did not even supply a copy of the communication from the DGARM to the appellant, let alone the details of its inquiries which led to the conclusion that the exporters did not exist. The entire case, therefore, is not built on conclusive evidence. The Commissioner found it proper to deprive the appellant and its employees of their livelihood in such a casual and callous manner. The impugned order cannot be sustained and needs to be set aside. The respondent shall restore the Customs Broker licence of the appellant within 10 days of receiving a copy of this order - Appeal allowed - decided in favor of appellant.
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