https://www.taxtmi.com/caselaws?id=378605 The Appellate Tribunal CESTAT Chennai upheld the Commissioner's decision to impose a penalty without revoking the Customs Broker's license, emphasizing the statutory provisions of Regulations 20 and 22 of CBLR, 2013. The Tribunal ruled that the Commissioner had the discretion to choose between revocation or a penalty up to Rs. 50,000 but not both simultaneously. The Tribunal dismissed the Revenue's appeal, deeming it frivolous and in line with the law, as the penalty imposed was within the prescribed limits and the original authority had acted appropriately. en-us Mon, 15 Apr 2019 00:00:00 +0530 Fri, 13 Mar 2020 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378605 The Appellate Tribunal CESTAT Chennai upheld the Commissioner's decision to impose a penalty without revoking the Customs Broker's license, emphasizing the statutory provisions of Regulations 20 and 22 of CBLR, 2013. The Tribunal ruled that the Commissioner had the discretion to choose between revocation or a penalty up to Rs. 50,000 but not both simultaneously. The Tribunal dismissed the Revenue's appeal, deeming it frivolous and in line with the law, as the penalty imposed was within the prescribed limits and the original authority had acted appropriately. Case-Laws Customs Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378605