Customs house agent licence continuation denied where successor failed educational and examination requirements under the applicable regulations.

A customs house agent licence held in the name of a deceased proprietor was sought to be continued by the applicant after his death. Continuation was refused because the applicant did not satisfy the prescribed educational qualification and examination requirements under the applicable regulations, and those eligibility conditions applied even where the business was proposed to be carried on through a private limited company. The existing licence was also valid only up to 2005, reinforcing the refusal to validate the business licence in the applicant's favour.

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Issues: Whether the request to continue and validate the customs house agent business and licence after the death of the proprietor could be allowed despite the applicant not satisfying the prescribed educational and examination requirements.

Analysis: The licence stood in the name of the proprietorship concern of the deceased proprietor. After his death, the applicant sought continuation of the business, but she was not a graduate and had not passed the examination prescribed under the relevant regulations. The same eligibility requirement applied even where the business was sought to be carried on through a private limited company. The existing licence was also valid only up to 2005.

Conclusion: The request for continuation and validation of the customs house agent business was rightly rejected, and the revocation of the licence was upheld against the assessee.

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