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CESTAT upholds the Commissioner's order imposing the maximum permissible monetary penalty under Regulation 22 of CBLR, 2013 (Rs.50,000) and declines revocation of the customs broker's licence or forfeiture of security. The Tribunal held Regulation 20(7) confines the Commissioner to either revoke the licence or impose a penalty not exceeding the statutory cap, precluding concurrent forfeiture; review recommendations seeking harsher action exceeded the statutory scope. On the facts, culpability of the implicated broker was limited to non-verification of importer details and permitting a single representative to act for multiple IEC holders; the enquiry report did not establish complicity in smuggling. Revenue's appeal is dismissed.
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