Revocation of Customs Broker License - exporters have fraudulently availed excess ITC, by receiving the...

Revocation of Customs Broker License - exporters have fraudulently availed excess ITC, by receiving the goods at inflated prices from their supplier - The enquiry officer has more reasonably concluded in the matter, and the appellant CB can at the most be held guilty for contravention of the Regulation 10 (n). Various High Courts have held that punishment for the offences should be proportionate to the gravity of offence. In the present it is not found that appellant was in any way responsible f..... .....

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