https://www.taxtmi.com/caselaws?id=422617 The Tribunal found the Principal Commissioner's order unsustainable due to inconsistent outcomes in similar cases, breaching the uniformity principle under Article 14. It was noted that the issuance of checklists by the Customs Broker (CB) did not amount to fraud under the Customs Act. Therefore, the appeal by M/s. Ramesh Transport Company was allowed, and the order imposing penalties, forfeiting security deposit, and revoking the CB license under the CBLR, 2018 was set aside. en-us Mon, 28 Feb 2022 00:00:00 +0530 Thu, 19 May 2022 08:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422617 The Tribunal found the Principal Commissioner's order unsustainable due to inconsistent outcomes in similar cases, breaching the uniformity principle under Article 14. It was noted that the issuance of checklists by the Customs Broker (CB) did not amount to fraud under the Customs Act. Therefore, the appeal by M/s. Ramesh Transport Company was allowed, and the order imposing penalties, forfeiting security deposit, and revoking the CB license under the CBLR, 2018 was set aside. Case-Laws Customs Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422617