https://www.taxtmi.com/caselaws?id=431373 The court dismissed the appeal under Section 138 of the Customs Act, 1962, challenging the Customs Excise and Service Tax Appellate Tribunal's decision to revoke the Customs Broker's license. Despite upholding the findings of aiding in customs duty evasion and misdeclaration, the court found the revocation disproportionate based on the doctrine of proportionality in judicial review. The respondent's efforts to comply with regulations influenced the court's decision, emphasizing that penalties should align with the offense committed. The appeal was dismissed as no substantial legal question arose, affirming the importance of proportionality in regulatory enforcement. en-us Wed, 07 Dec 2022 00:00:00 +0530 Mon, 12 Dec 2022 06:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431373 The court dismissed the appeal under Section 138 of the Customs Act, 1962, challenging the Customs Excise and Service Tax Appellate Tribunal's decision to revoke the Customs Broker's license. Despite upholding the findings of aiding in customs duty evasion and misdeclaration, the court found the revocation disproportionate based on the doctrine of proportionality in judicial review. The respondent's efforts to comply with regulations influenced the court's decision, emphasizing that penalties should align with the offense committed. The appeal was dismissed as no substantial legal question arose, affirming the importance of proportionality in regulatory enforcement. Case-Laws Customs Wed, 07 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431373