https://www.taxtmi.com/caselaws?id=437006 Customs broker licence revocation was held disproportionate where no material showed wrongful advice or furnishing of incorrect information, and the import issue had later been regularised in the Covid-19 context. The tribunal found that the broker's obligation is to advise compliance and exercise due diligence, but the alleged omission did not justify the extreme sanction of revocation once the underlying import was permitted. The penalty was also reduced because the lapse did not result in duty evasion or a continuing substantive contravention, and the punishment had to remain commensurate with the omission and the ends of justice. en-us Tue, 28 Mar 2023 00:00:00 +0530 Wed, 26 Apr 2023 09:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437006 Customs broker licence revocation was held disproportionate where no material showed wrongful advice or furnishing of incorrect information, and the import issue had later been regularised in the Covid-19 context. The tribunal found that the broker's obligation is to advise compliance and exercise due diligence, but the alleged omission did not justify the extreme sanction of revocation once the underlying import was permitted. The penalty was also reduced because the lapse did not result in duty evasion or a continuing substantive contravention, and the punishment had to remain commensurate with the omission and the ends of justice. Case-Laws Customs Tue, 28 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437006