S. Ravindra Bhat, J.

1. This appeal challenges an order of the Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”), by which the CESTAT upheld the revocation of the license of the appellant under the Custom House Agents Licensing Regulations, 1984.

2. The brief facts are that the appellant had obtained its Custom House Agents (“CHA”) License in terms of the Custom House Agents Licensing Regulations, 1984 – which was subsequently replaced in 2004. Sometime in 2003, at the request of one M/s. V.K. International, G Cards were issued to two employees of this concern, i.e. Sh. Naveen Mishra and Sh. Jawed Kamal (hereafter referred to as “V.K.’s employees”). During the course of investigation, it was discovered that V.K.’s employees were misusing their G Cards and indulging in illegal narcotics export. During the course of investigation, the proprietor of the appellant, in his statement under Section 108 of the Customs Act, 1962, admitted that V.K.’s employees were holding G Cards and misrepresenting themselves to be his employees but were in reality carrying on work on behalf of M/s. V.K. International. He further stated that this presented VK’s employees the opportunit