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2023 (3) TMI 808 - HC - CustomsRevocation of Customs Broker License - whether the Principal Commissioner of Customs was justified in revoking the Customs Brokers License granted in favour of the respondent? HELD THAT:- The Tribunal took note of the facts of the case and noted that let export orders were issued by the Customs Department after due verification by the concerned officials and the export manifest was also generated thereby implying that the goods in question has crossed the border. The Tribunal noted that in such factual scenario, the mere allegation that the respondent has not advised the exporter in an appropriate manner and he did not exercise due diligence was not established by the revenue by bringing on record the role played by the respondent in the alleged fake exports. It appears to be not in dispute that the respondent was not a co-noticee against any action initiated under the Customs Act along with the exporters and the allegation against the respondent is that they alleged to have violated regulation 10(d) and 10(e) of the Act. The Tribunal after noting the facts of the case slightly modified the order of penalty by ordering forfeiture of only Rs.25,000/- from and out of the security deposit furnished by the respondent. The Tribunal has examined the facts of the matter and exercised discretion and interfered with the order of revocation of license - there is no question of law, much less substantial question of law arising for consideration in this appeal. Appeal dismissed.
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