https://www.taxtmi.com/caselaws?id=83457 A Custom House Agent licence violation under Regulation 13 was upheld because the licence holder allowed unauthorised persons to operate under the licence, amounting to transfer of the licence. The disciplinary consequence, however, was found disproportionate to the proved misconduct in light of mitigating factors, including no monetary consideration, no revenue loss, and long business standing. Permanent revocation was therefore not maintained in full. The revocation was limited to four years from the Collector's order, after which restoration was permitted subject to a warning against future infringement. en-us Wed, 24 Nov 1993 00:00:00 +0530 Wed, 13 Jul 2011 16:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83457 A Custom House Agent licence violation under Regulation 13 was upheld because the licence holder allowed unauthorised persons to operate under the licence, amounting to transfer of the licence. The disciplinary consequence, however, was found disproportionate to the proved misconduct in light of mitigating factors, including no monetary consideration, no revenue loss, and long business standing. Permanent revocation was therefore not maintained in full. The revocation was limited to four years from the Collector's order, after which restoration was permitted subject to a warning against future infringement. Case-Laws Customs Wed, 24 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83457