Change in constitution permits interim customs broker operations through a qualified employee pending reissuance, subject to approval. Where a licence held by an individual changes constitution to a firm or company, the new entity may act as a Customs Broker pending a licence grant through an employee qualified under regulation 6 with approval of the Principal Commissioner of Customs or Commissioner of Customs. If a licence lapses on the licensee's death, a major legal heir who is an 'H' card holder may be permitted to work as a Customs Broker with approval and must pass the regulation 6 examination within two years of the licensee's demise.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Change in constitution permits interim customs broker operations through a qualified employee pending reissuance, subject to approval.
Where a licence held by an individual changes constitution to a firm or company, the new entity may act as a Customs Broker pending a licence grant through an employee qualified under regulation 6 with approval of the Principal Commissioner of Customs or Commissioner of Customs. If a licence lapses on the licensee's death, a major legal heir who is an 'H' card holder may be permitted to work as a Customs Broker with approval and must pass the regulation 6 examination within two years of the licensee's demise.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
