https://www.taxtmi.com/caselaws?id=87295 A CHA licence is effectively transferred in breach of the licensing regulations when the licence holder allows another agency to conduct CHA work using its licence-backed facilities, blank shipping bills and business operations, even without a formal assignment. Obtaining Customs passes for persons who were not the licence holder's employees also breaches the requirement that business be transacted personally or through duly approved employees, and that charge was proved. A separate allegation of failure to supervise the other agency did not survive independently on the facts. The proved misconduct under the licensing regulations justified cancellation of the CHA licence. en-us Tue, 23 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 11:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87295 A CHA licence is effectively transferred in breach of the licensing regulations when the licence holder allows another agency to conduct CHA work using its licence-backed facilities, blank shipping bills and business operations, even without a formal assignment. Obtaining Customs passes for persons who were not the licence holder's employees also breaches the requirement that business be transacted personally or through duly approved employees, and that charge was proved. A separate allegation of failure to supervise the other agency did not survive independently on the facts. The proved misconduct under the licensing regulations justified cancellation of the CHA licence. Case-Laws Customs Tue, 23 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87295