https://www.taxtmi.com/caselaws?id=779890 The HC allowed the appeal in part, setting aside the CESTAT's order insofar as it reduced and quashed penalties, and restoring the original penalties of Rs.50,000 under Regulation 14 of the 2010 Regulations and Rs.50,000 under s.117 of the Customs Act, 1962. The court held revocation of the authorised courier licence would be arbitrary and disproportionate given the Revenue had accepted ownership and released the goods after duty and penalty payment, so CESTAT was justified in setting aside revocation. The HC clarified suspension and revocation are distinct and that penalties under Regulation 14 and s.117 operate independently. en-us Fri, 26 Sep 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779890 The HC allowed the appeal in part, setting aside the CESTAT's order insofar as it reduced and quashed penalties, and restoring the original penalties of Rs.50,000 under Regulation 14 of the 2010 Regulations and Rs.50,000 under s.117 of the Customs Act, 1962. The court held revocation of the authorised courier licence would be arbitrary and disproportionate given the Revenue had accepted ownership and released the goods after duty and penalty payment, so CESTAT was justified in setting aside revocation. The HC clarified suspension and revocation are distinct and that penalties under Regulation 14 and s.117 operate independently. Case-Laws Customs Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779890