https://www.taxtmi.com/caselaws?id=269842 In Customs House Agent disciplinary proceedings, the sanction must be proportionate to the gravity of the regulatory breach, and permanent revocation is not automatic merely because some violations are proved. Where the Tribunal assessed the agent's limited role, the surrounding circumstances, and the nature of the misconduct, it could substitute partial revocation and forfeiture of the security deposit for the severest penalty. The High Court found no perversity or lack of material in that approach and accepted that punishment may be calibrated to the lapse and the period already spent out of business. The Revenue's challenge was therefore rejected. en-us Wed, 22 Jul 2015 00:00:00 +0530 Thu, 04 Feb 2016 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269842 In Customs House Agent disciplinary proceedings, the sanction must be proportionate to the gravity of the regulatory breach, and permanent revocation is not automatic merely because some violations are proved. Where the Tribunal assessed the agent's limited role, the surrounding circumstances, and the nature of the misconduct, it could substitute partial revocation and forfeiture of the security deposit for the severest penalty. The High Court found no perversity or lack of material in that approach and accepted that punishment may be calibrated to the lapse and the period already spent out of business. The Revenue's challenge was therefore rejected. Case-Laws Customs Wed, 22 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269842