https://www.taxtmi.com/caselaws?id=31938 Revocation of a customs house agent licence and forfeiture of security were found disproportionate where the inquiry showed carelessness and negligence but no revenue loss, no mala fide intent, and an unrebutted commercial explanation for the irregularity; that action was set aside. Cancellation of the G Card and H Card was sustained because the record showed irregular procurement and use of the cards, including one card being unlawfully obtained by projecting employment with the concern. The restoration of the licence was therefore limited, while the adverse action concerning the cards remained in force. The controlling principle applied was proportionality in imposing severe fiscal penalties affecting the right to carry on trade or profession. en-us Fri, 16 May 2008 00:00:00 +0530 Thu, 01 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31938 Revocation of a customs house agent licence and forfeiture of security were found disproportionate where the inquiry showed carelessness and negligence but no revenue loss, no mala fide intent, and an unrebutted commercial explanation for the irregularity; that action was set aside. Cancellation of the G Card and H Card was sustained because the record showed irregular procurement and use of the cards, including one card being unlawfully obtained by projecting employment with the concern. The restoration of the licence was therefore limited, while the adverse action concerning the cards remained in force. The controlling principle applied was proportionality in imposing severe fiscal penalties affecting the right to carry on trade or profession. Case-Laws Customs Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31938