Customs Broker Licence cannot be canceled by mere Allegations

S.K. Kanjilal Vs Commissioner of Customs (Airport & Administration) (CESTAT Kolkata) When the Revenue alleges violation, connivance, knowledge and intent, it is for the Revenue to justify its allegations by furnishing supporting documents and it cannot ask the Appellant to disprove its allegations. From the records, we do not find answers to the appellant’s contention that “Let Export” orders were issued after due verification by the concerned officials and that export manifest was also generated, implying thereby that the goods in question had cross the border. But, in any case, oth...