https://www.taxtmi.com/caselaws?id=433560 The High Court set aside the Commissioner's order revoking the appellant's Customs Broker License and forfeiting the security deposit. The Court found that the revocation, forfeiture, and penalty were disproportionate, considering the circumstances where the appellant admitted to a mistake during a confusing lockdown period, and the exporter was aware of the classification issue. The Court noted the confusion regarding the classification of 'Glucose Test Strips' and the appellant's failure to inform the exporter did not justify the severe actions taken. The appeal was partly allowed, and the penalty challenge was not pursued further. en-us Wed, 25 Jan 2023 00:00:00 +0530 Fri, 03 Feb 2023 06:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433560 The High Court set aside the Commissioner's order revoking the appellant's Customs Broker License and forfeiting the security deposit. The Court found that the revocation, forfeiture, and penalty were disproportionate, considering the circumstances where the appellant admitted to a mistake during a confusing lockdown period, and the exporter was aware of the classification issue. The Court noted the confusion regarding the classification of 'Glucose Test Strips' and the appellant's failure to inform the exporter did not justify the severe actions taken. The appeal was partly allowed, and the penalty challenge was not pursued further. Case-Laws Customs Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433560