https://www.taxtmi.com/caselaws?id=267691 The Tribunal set aside the revocation order and forfeiture of the security deposit for a Customs Broker License due to filing a Bill of Entry without proper authorization. Instead, a penalty of Rs. 10,000 was imposed, emphasizing proportionality in punishment. The license and security deposit were to be restored upon payment of the penalty, aligning the punishment with the offense committed. The appeal was partially allowed, focusing on the gravity of the offense and directing the Commissioner of Customs accordingly. en-us Wed, 28 Oct 2015 00:00:00 +0530 Mon, 09 Nov 2015 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267691 The Tribunal set aside the revocation order and forfeiture of the security deposit for a Customs Broker License due to filing a Bill of Entry without proper authorization. Instead, a penalty of Rs. 10,000 was imposed, emphasizing proportionality in punishment. The license and security deposit were to be restored upon payment of the penalty, aligning the punishment with the offense committed. The appeal was partially allowed, focusing on the gravity of the offense and directing the Commissioner of Customs accordingly. Case-Laws Customs Wed, 28 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267691