Tribunal Rules Revocation of Customs Broker License Excessive; Penalties and Forfeiture Sufficient for Regulation 11(d) Violation.

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....Revocation of Customs Broker License - Forfeiture of security deposit - levy of penalty - mis-declaration on part of the Exporter - violation of the provisions of regulation 11(d) of CBLR 2013 - This Tribunal was consistently holding though the custom broker is cast upon the responsibility, the mitigation of the same would lie in imposition of penalty and forfeiture of the security deposit and revocation of licence which is agreeably a very harsh punishment, which is not warranted in such circumstances. - AT....