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Case Name : Nitco Logistics Pvt Ltd Vs Commissioner of Customs Airport And General (Delhi High Court)
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Nitco Logistics Pvt Ltd Vs Commissioner of Customs Airport And General (Delhi High Court) Conclusion:While the Customs Broker was negligent in exercising due supervision over its employee, permanent revocation of licence was an excessive penalty. Applying the principle of proportionality, the revocation was modified to a limited period of four years with specific monetary deposits and compliance conditions. Held:.Assessee-company was a registered custom broker who was granted a license in the year 1989 for working as a Customs Housing Agent (hereinafter, ‘CHA’) at various customs ports/st...
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