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Issues: Whether revocation of the Customs House Agent licence was justified for alleged absence of proper authorisation, use of unauthorised persons, and alleged complicity in misdeclaration and over-valuation of export goods.
Analysis: The shipping bills were signed by the Customs House Agent, the appellant was present at examination of the consignment, and identity cards issued by the Customs authorities supported the claim that the persons handling the work were the appellant's employees. The enquiry finding did not establish connivance in the manipulation of the export consignment beyond doubt, and the material on record did not justify a conclusion that the appellant knew of the misdeclaration or over-valuation. As to authorisation, signed G.R. Forms and signatures on the shipping documents amounted to substantial compliance with the requirement of authorisation. Revocation of licence is a severe civil consequence and must be reserved for serious infractions warranting exemplary action; the proved lapses did not reach that threshold.
Conclusion: Revocation of the Customs House Agent licence was not warranted and the impugned order was set aside in favour of the appellant.