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2023 (11) TMI 974 - AT - CustomsRevocation of Customs Broker License - at the given premises the said firm was found to be “non-existent” - non-adherence to the prescriptions concerning KYC norms - HELD THAT:- There are absolutely no merit in the plea of the Department alleging failure on the part of the appellant for meeting out their obligations in fulfilment of the KYC requirements. The inherent contradiction made by the Department is self evident, when the department with all the wherewithal at its command, itself fails to take note of the alleged non-existent address, it cannot shoot off the blame for a similar lapse, if any, onto the Customs Broker. It is opined that no action as initiated in the present matter, was made out in the first place. The order of the adjudicating authority is certainly without a toehold of legitimacy and therefore, needs to be set aside. The order of revocation of Customs Broker Licence is set aside and the same is restored - appeal allowed.
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