CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 2 Customs Appeal No. 20005 of 2025 (Arising out of Order-in-Original No. COC-CUSTOMS-000-COM-08/2024-25 dated

02.12.2024 passed by the Commissioner of Customs, Cochin.)

M/s. P T Varghese & Company Ground Floor, Unity Centre Railway, Goods Shed Road, Willingdon Island, Cochin, Kerala. ……….Appellant(s)

VERSUS Commissioner of Customs Customs House, Willingdon Island, Ernakulam, Kerala – 682 009. ……..Respondent(s)

APPEARANCE:

Mr. Baby. M.A, Advocate for the Appellant.

Mr. M. Sreekanth, Asst. Commr. (AR) for the Respondent.

CORAM:

HON'BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL)

HON'BLE MR. PULLELA NAGESWARA RAO, MEMBER (TECHNICAL)

Final Order No. 20171 /2025 Date of Hearing: 17.12.2025 Date of Decision: 25.02.2026 PER: P.A. AUGUSTIAN The issue in the present appeal is regarding Revocation of Customs Broker License, forfeiture of Security Deposit and penalty imposed under the Customs Brokers Licensing Regulation (CBLR), 2018. 2. The brief facts are alleging that the appellant had assisted some of the cargo companies abroad for mis-using the provisions of Baggage Rules, 2016, proceedings were initiated and one of t