Revocation of customs broker license unjustified as suspension for two years enough

H2O Logistics Vs Principal Commissioner of Customs (CESTAT Mumbai) CESTAT Mumbai held that revocation of Customs Broker license unjustified as punishment suffered by being out of Customs broker business for about two years is enough to mitigate case of violations or contraventions of CBLR, 2018. Facts- The appellant is a Customs Broker (CB). In an investigation initiated by Special Intelligence and Investigation Branch (SIIB) of Air Cargo Complex (ACC), Mumbai, a case was registered against one importer M/s M.S. Trading Company, Delhi, who had imported ‘hearing aids’ by over valuation ...