Revocation of Customs Broker Licence unjustified without active or passive facilitation in mis-declaration/ undervaluation

Shyam Singh Vs Commissioner (CESTAT Delhi) CESTAT Delhi held that imposition of harsh punishment of revocation of Customs Broker Licence in absence of any active or passive facilitation in mis-declaration and undervaluation of imported goods unjustified. Facts- The present appeal has been preferred by the appellant (Customs Broker) against OIO whereby the the Customs Broker License of the appellant was revoked, the security deposit was forfeited and penalty of Rs. 50,000/- was imposed. Notably, the matter was adjudicated by the Commissioner of Customs and relying on the voluntary statement mad...