Punishment imposed should be commensurate with custom broker’s contravention

SMS Logistics Vs Commissioner of Customs (General) (Delhi High Court) Introduction: In the case of SMS Logistics vs. Commissioner of Customs, the appellant, a customs broker, was accused of contravening certain regulations, leading to disciplinary proceedings. This article delves into the allegations against the appellant, the relevant regulations, and the analysis of the punishment imposed in this context. Detailed Analysis: The appellant faced allegations of contravening Regulations 11(d), 11(e), and 11(m) of the CBLR-2013. These regulations pertain to advising clients on compliance, diligen...