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Issues: Whether the cancellation of the customs house agent licence, upheld by the Tribunal, called for interference in appeal.
Analysis: The material on record showed that the licence had been permitted to be used by unauthorised persons for consideration, with pre-signed shipping bills being handed over and inadequate supervision over the business conducted under the licence. The findings of the enquiry officer and the Tribunal were concurrent findings of fact. No substantial question of law was shown, and no perversity in those findings was demonstrated.
Conclusion: Interference was not warranted, and the challenge to cancellation failed.