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Issues: Whether the appellate authority had power to modify the revocation of the customs house agent licence and whether the Tribunal's order warranted interference on the ground that a substantial question of law arose.
Analysis: The contraventions found against the respondents were treated as procedural in nature rather than grave misconduct. The Tribunal had concurrently held the charges proved, but also found that the respondents had already been out of business for a considerable period and that the modified punishment would be sufficient to meet the ends of justice. In such circumstances, the appellate authority was not shown to have acted beyond its power in granting limited restoration of the licence, and the punishment imposed was assessed as proportionate to the violations.
Conclusion: The Tribunal's modification of the revocation order was upheld and no substantial question of law arose.