https://www.taxtmi.com/caselaws?id=430904 The document discusses judicial review of a Customs Broker licence revocation on proportionality grounds. Although the findings of breach under the Customs Broker Licensing Regulations were not disturbed, the Court examined whether revocation was excessive in light of the nature and degree of misconduct. Applying the settled doctrine of proportionality, it noted that the broker had partly discharged its regulatory obligations and that complete revocation was too harsh on the facts. The Appellate Tribunal's interference with the revocation was treated as correct, while the remaining regulatory consequences were maintained. en-us Wed, 23 Nov 2022 00:00:00 +0530 Thu, 01 Dec 2022 07:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430904 The document discusses judicial review of a Customs Broker licence revocation on proportionality grounds. Although the findings of breach under the Customs Broker Licensing Regulations were not disturbed, the Court examined whether revocation was excessive in light of the nature and degree of misconduct. Applying the settled doctrine of proportionality, it noted that the broker had partly discharged its regulatory obligations and that complete revocation was too harsh on the facts. The Appellate Tribunal's interference with the revocation was treated as correct, while the remaining regulatory consequences were maintained. Case-Laws Customs Wed, 23 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430904