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    <title>1995 (7) TMI 212 - CEGAT, BOMBAY</title>
    <link>https://www.taxtmi.com/caselaws?id=84986</link>
    <description>Regulation 21(1) of the Customs House Agents Licensing Regulations, 1984 was construed as empowering the Collector to suspend or revoke a licence and to order forfeiture of security, but not to impose forfeiture as a standalone punishment divorced from those sanctions. In the special factual setting, the forfeiture order was sustained because a connected suspension order had already been passed, and the contravention findings were supported by evidence of unauthorised baggage clearance work, irregular record maintenance, and inadequate supervision. The regulation was also held not to permit partial forfeiture: once forfeiture was ordered, the entire security deposit had to be forfeited. No reduction in quantum was allowed.</description>
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    <pubDate>Mon, 31 Jul 1995 00:00:00 +0530</pubDate>
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      <title>1995 (7) TMI 212 - CEGAT, BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=84986</link>
      <description>Regulation 21(1) of the Customs House Agents Licensing Regulations, 1984 was construed as empowering the Collector to suspend or revoke a licence and to order forfeiture of security, but not to impose forfeiture as a standalone punishment divorced from those sanctions. In the special factual setting, the forfeiture order was sustained because a connected suspension order had already been passed, and the contravention findings were supported by evidence of unauthorised baggage clearance work, irregular record maintenance, and inadequate supervision. The regulation was also held not to permit partial forfeiture: once forfeiture was ordered, the entire security deposit had to be forfeited. No reduction in quantum was allowed.</description>
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      <pubDate>Mon, 31 Jul 1995 00:00:00 +0530</pubDate>
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