https://www.taxtmi.com/caselaws?id=271733 A Customs Broker licence cannot be revoked for an employee's isolated act of forging documents where no violation was proved against the broker or exporter and the record showed no management involvement. The Tribunal applied the principle that disciplinary punishment must be proportionate to the established lapse and found that the material disclosed only a limited procedural default, not culpable supervision or direct complicity. On that basis, the extreme penalty of revocation was held unsustainable and was set aside. en-us Mon, 08 Jun 2015 00:00:00 +0530 Wed, 08 Feb 2017 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271733 A Customs Broker licence cannot be revoked for an employee's isolated act of forging documents where no violation was proved against the broker or exporter and the record showed no management involvement. The Tribunal applied the principle that disciplinary punishment must be proportionate to the established lapse and found that the material disclosed only a limited procedural default, not culpable supervision or direct complicity. On that basis, the extreme penalty of revocation was held unsustainable and was set aside. Case-Laws Customs Mon, 08 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271733