https://www.taxtmi.com/caselaws?id=367030 Revocation of a customs broker licence and forfeiture of the security deposit were found unsustainable where an employee forged a signature on a duplicate shipping bill without the broker's knowledge or connivance. The Tribunal noted that no prejudice was caused to revenue, the responsible employees were removed immediately, and no fresh material justified a different conclusion from the earlier finding that the broker should not be penalised absent proved awareness or participation. The extreme penalty was therefore treated as disproportionate and inconsistent with the remand direction and inquiry record. en-us Fri, 31 Aug 2018 00:00:00 +0530 Thu, 17 Jan 2019 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367030 Revocation of a customs broker licence and forfeiture of the security deposit were found unsustainable where an employee forged a signature on a duplicate shipping bill without the broker's knowledge or connivance. The Tribunal noted that no prejudice was caused to revenue, the responsible employees were removed immediately, and no fresh material justified a different conclusion from the earlier finding that the broker should not be penalised absent proved awareness or participation. The extreme penalty was therefore treated as disproportionate and inconsistent with the remand direction and inquiry record. Case-Laws Customs Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367030