Blank Transhipment Permits and CHA licensing contravention upheld, but suspension revocation and licence restoration left undisturbed.

Signing blank Transhipment Permits was treated as a contravention of the Custom House Agents Licensing Regulations, and that adverse finding was upheld. However, the Commissioner's order revoking the suspension and restoring the CHA licence was found fair and not requiring interference, so the licence restoration stood in favour of the assessee.

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Issues: Whether the finding that the Custom House Agent had signed blank Transhipment Permits in contravention of the Custom House Agents Licensing Regulations was liable to be upheld, while the Commissioner's order revoking the suspension and restoring the CHA licence was to be interfered with.

Analysis: The blank Transhipment Permits were admittedly signed. That conduct was treated as a contravention of the licensing regulations, and the adverse finding on that aspect was upheld. At the same time, the Commissioner's decision to revoke the suspension and restore the CHA licence was found to be fair and not requiring interference.

Conclusion: The finding of contravention was upheld, but no interference was called for with the order revoking the suspension and restoring the licence, which operated in favour of the assessee.

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