Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
CESTAT partly allowed the appeal concerning a Customs Broker's license revocation. The Tribunal held that the appellant violated Regulations 10(a) by failing to produce client authorization when requested and 10(q) by not cooperating with investigations. However, the appellant did not violate Regulations 10(d) and 10(n), as customs brokers cannot be expected to verify the physical existence of exporters when government-issued documents are presumed genuine. Applying the doctrine of proportionality, CESTAT modified the order by setting aside the license revocation and security deposit forfeiture while upholding the Rs. 50,000 penalty, finding this sufficient to meet the ends of justice.
CESTAT partly allowed the appeal concerning a Customs Broker's license revocation. The Tribunal held that the appellant violated Regulations 10(a) by failing to produce client authorization when requested and 10(q) by not cooperating with investigations. However, the appellant did not violate Regulations 10(d) and 10(n), as customs brokers cannot be expected to verify the physical existence of exporters when government-issued documents are presumed genuine. Applying the doctrine of proportionality, CESTAT modified the order by setting aside the license revocation and security deposit forfeiture while upholding the Rs. 50,000 penalty, finding this sufficient to meet the ends of justice.
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