https://www.taxtmi.com/caselaws?id=384308 The Tribunal overturned the decision to revoke the appellant's license, finding that the appellant was not involved in the consignment intercepted later and that the revocation based on a subsequent interception was unjustified. Additionally, the Tribunal determined that the imported assorted birthday candles should be classified as candles, not fireworks, based on their essential use criteria. The Tribunal emphasized the need for proportionality in punishment and concluded that the license revocation and penalty imposed were disproportionate and unjustified. The Tribunal allowed the appeal and set aside the order on 07.08.2019. en-us Wed, 07 Aug 2019 00:00:00 +0530 Sat, 14 Mar 2020 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384308 The Tribunal overturned the decision to revoke the appellant's license, finding that the appellant was not involved in the consignment intercepted later and that the revocation based on a subsequent interception was unjustified. Additionally, the Tribunal determined that the imported assorted birthday candles should be classified as candles, not fireworks, based on their essential use criteria. The Tribunal emphasized the need for proportionality in punishment and concluded that the license revocation and penalty imposed were disproportionate and unjustified. The Tribunal allowed the appeal and set aside the order on 07.08.2019. Case-Laws Customs Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384308