PER: C J MATHEW

M/s Shivam Clearing Agency Mumbai Pvt Ltd, holder of customs broker licence no. 11/1044), who had been was proceeded against and in accordance with the powers under regulation 17 of Customs Brokers Licensing Regulations, 2018 , only to have their licence revoked and security deposit forfeited while, at the same time, imposed with penalty of ₹ 50,000 under regulation 18 of in order, [order-in-original no. 23/CAC/PCC(G)/SJ/CBS-Adj dated 10th July 2024] of Principal Commissioner of Customs (General), Mumbai. It would appear that the confirmation of the charges of having breached regulation 10(d) and 10(e) of , with breach of regulation 10(m) held as not proved, on the finding that the appellant herein had facilitated clearance of six, out of 49, shipping bills pertaining to M/s Hasu Impex in which goods were allegedly overvalued to avail ineligible drawback, was held to suffice for all the po