Per: M.M. Parthiban

This is an appeal filed by M/s M. K. Enterprises, Navi Mumbai (herein after, referred to as ‘the appellants’ for short) assailing the Order-in-Original CAO No. 72/CAC/PCC(G)/PS/CBS Adj. dated 15.02.2021 (referred to as ‘the impugned order’) passed by the learned Principal Commissioner of Customs (General), Mumbai Zone-I, Mumbai.

2. In the impugned order the learned Principal Commissioner of Customs (General), Mumbai in exercise of powers conferred upon him under Regulation 17 (7) of the Customs Brokers Licensing Regulations, 2018 ( CBLR ) had revoked the CB license issued to the appellants for acting as a Customs Broker under the above regulations ibid, besides imposition of penalty and forfeiture of entire security deposit furnished by the appellants. Being aggrieved against the impugned order, the appellant filed this appeal before the Tribunal.

3.1 The brief facts of the case are that appellants had been issued with a Customs Broker (CB) license No. 11/893 granted by jurisdictional Principal Commissioner of Cu