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Issues: Whether the revocation of the CHA licence was justified on the grounds of sub-letting the licence for pecuniary gain and failure to maintain proper accounts.
Analysis: The statements recorded under Section 108 of the Customs Act supported the finding that the licence had been permitted to be used by persons who were not employees, against monthly consideration, amounting to sub-letting. The evidence also established that proper accounts were not maintained. The challenge regarding authorisation for one consignment did not dislodge the substantive findings. In the regulatory scheme governing CHAs, the licence is not transferable and contraventions of the prescribed obligations are serious.
Conclusion: The revocation order was upheld and the challenge to it failed.