https://www.taxtmi.com/caselaws?id=777050 CESTAT CHENNAI - AT upheld the Commissioner's order imposing the maximum permissible penalty of Rs.50,000 under Reg.22 of CBLR, 2013, and refused revocation of the customs broker licence or forfeiture of security. The Tribunal found Regulation 20(7) permits either revocation or penalty (capped at Rs.50,000) but not both, and the Review Committee could not override the Commissioner's statutory discretion. On facts, complicity in smuggling was not established for the broker under review and the enquiry report largely exonerated the broker; applying proportionality, the Revenue's appeal was dismissed. en-us Fri, 22 Aug 2025 00:00:00 +0530 Tue, 26 Aug 2025 18:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777050 CESTAT CHENNAI - AT upheld the Commissioner's order imposing the maximum permissible penalty of Rs.50,000 under Reg.22 of CBLR, 2013, and refused revocation of the customs broker licence or forfeiture of security. The Tribunal found Regulation 20(7) permits either revocation or penalty (capped at Rs.50,000) but not both, and the Review Committee could not override the Commissioner's statutory discretion. On facts, complicity in smuggling was not established for the broker under review and the enquiry report largely exonerated the broker; applying proportionality, the Revenue's appeal was dismissed. Case-Laws Customs Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777050