Per: M.M. PARTHIBAN

This is an appeal filed by M/s Srinivas Clearing & Shipping (I) Private Limited (herein after, referred to as ‘the appellants’) assailing the Order-in-Original CAO No. 59/CAC/CC(G)/RC/CBS(Adj.) dated 28.03.2019 (referred to as ‘impugned order’) passed by the learned Commissioner of Customs (General), Mumbai Zone-I. Earlier, the Tribunal had passed a Final Order No. A/87405/2019 dated 21.11.2019 in allowing the appeal filed by the appellants by holding that there is nothing on record to arrive that the appellant ‘G’ Card– holder, who was investigated for his key role in the conspiracy to smuggle ‘red sanders’ out of India, was concerned with the activities for which appellant herein was licensed; the allegedly nefarious activities of such a pass-holder, although obtained through the licensed customs broker, cannot be visited upon the broker in the absence of a link between the two in the context of established misdemeanor. Accordingly, by following the principles laid down by the Hon’ble High Court of Bombay in the Unison Clearing P Ltd., the Tribunal held that the case does not merit continued revocation of the Customs Broker (CB) license, and ordered the CB lice