https://www.taxtmi.com/caselaws?id=85099 A customs house agent is responsible for the conduct of its employees in customs documentation, and fabricated shipping bill records handled through an employee could justify cancellation of the licence on the merits. However, where the misconduct was not shown to have been encouraged or knowingly participated in by the managing partner, and mitigating factors existed such as prior good record, the nature of the consignment, and the lapse of time, permanent cancellation was considered disproportionate. The penalty was therefore reduced to suspension for the relevant renewal period, giving the appellant partial relief. en-us Mon, 18 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85099 A customs house agent is responsible for the conduct of its employees in customs documentation, and fabricated shipping bill records handled through an employee could justify cancellation of the licence on the merits. However, where the misconduct was not shown to have been encouraged or knowingly participated in by the managing partner, and mitigating factors existed such as prior good record, the nature of the consignment, and the lapse of time, permanent cancellation was considered disproportionate. The penalty was therefore reduced to suspension for the relevant renewal period, giving the appellant partial relief. Case-Laws Customs Mon, 18 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85099