CESTAT Sets Aside Customs Broker Licence Revocation for Want of Evidence

CESTAT Mumbai set aside the revocation of a Customs Broker's licence, forfeiture of security deposit and penalty arising from alleged over-debiting of a Special Import Licence. The Tribunal found that the allegation in the show-cause notice substantially overstated the broker's involvement and that the prescribed procedure assigned the actual licence debit and verification functions to Customs officers. In the absence of evidence establishing the broker's breach of its obligations under the CBLR, the penal action could not be sustained.