https://www.taxtmi.com/caselaws?id=794648 Proven supervisory violations under the Handling of Cargo in Customs Areas Regulations, 2009 do not automatically justify revocation of custodianship approval. Revocation is the severest civil consequence and must be assessed on proportionality, the nature of the breach, and the custodian's actual involvement. Although forged gate passes, substitution of a seized container and unauthorized removal showed serious violations, the record did not establish deliberate involvement, connivance, conscious facilitation or institutional complicity by management. Cooperation with the investigation, a police complaint, CCTV footage and gate records supported the view that employee misconduct and supervisory lapses alone were insufficient for custodial revocation. en-us Mon, 06 Jul 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794648 Proven supervisory violations under the Handling of Cargo in Customs Areas Regulations, 2009 do not automatically justify revocation of custodianship approval. Revocation is the severest civil consequence and must be assessed on proportionality, the nature of the breach, and the custodian's actual involvement. Although forged gate passes, substitution of a seized container and unauthorized removal showed serious violations, the record did not establish deliberate involvement, connivance, conscious facilitation or institutional complicity by management. Cooperation with the investigation, a police complaint, CCTV footage and gate records supported the view that employee misconduct and supervisory lapses alone were insufficient for custodial revocation. Case-Laws Customs Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794648