https://www.taxtmi.com/caselaws?id=73852 A challenge to customs house agent examination regulations failed because a sole proprietor was not similarly situated to a company or firm. The classification was treated as rational: a company or firm acts through persons actually engaged in clearance work, while a sole proprietor ordinarily performs the work himself, so the regulation validly required the relevant person to qualify. A further challenge to cancellation of a temporary customs house agent licence also failed because Regulation 21 governs suspension or revocation of an existing licence, not a temporary permit granted only pending qualification. The result was that the discrimination plea failed, Regulation 21 was held inapplicable, and the action against the temporary licence remained undisturbed. en-us Wed, 11 May 1988 00:00:00 +0530 Wed, 01 Feb 2012 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73852 A challenge to customs house agent examination regulations failed because a sole proprietor was not similarly situated to a company or firm. The classification was treated as rational: a company or firm acts through persons actually engaged in clearance work, while a sole proprietor ordinarily performs the work himself, so the regulation validly required the relevant person to qualify. A further challenge to cancellation of a temporary customs house agent licence also failed because Regulation 21 governs suspension or revocation of an existing licence, not a temporary permit granted only pending qualification. The result was that the discrimination plea failed, Regulation 21 was held inapplicable, and the action against the temporary licence remained undisturbed. Case-Laws Customs Wed, 11 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73852