JUDGMENT :

VIBHU BAKHRU, J.

1. The appellant has filed the present appeal impugning an order dated 03.09.2021 (Final Order No. C/A/5179/2021-CU – hereafter ‘the impugned order’) passed by the Customs, Excise and Service Tax Appellate Tribunal (hereafter ‘the Tribunal’). The impugned order was rendered in an appeal preferred by the appellant assailing an order dated 11.06.2021, passed by the Commissioner of Customs (Airport & General), New Delhi under Section 129A of the Customs Act, 1962 (hereafter ‘the Customs Act’), whereby the Customs Broker License of the appellant was revoked and his security deposit was forfeited.

Additionally, the appellant was mulcted with a penalty of 50,000/-.

2. According to the respondent, the appellant is guilty of misconduct as he had permitted misdeclaration of goods by the exporter (M/s Balaji International) and attempted to facilitate export of goods otherwise restricted at the material time.

3. The appellant is a holder of CHA License No. AHPPJ4199PCH001 and had filed a Shipping Bill (being Shipping Bill no. 2867653 dated 28.05.2022) for export of