https://www.taxtmi.com/caselaws?id=95014 A customs house agents licence issued to a sole proprietary concern lapses on the proprietor's death because the concern has no separate legal identity. The licence therefore ceases to exist before the renewal date, leaving no subsisting licence capable of renewal. Any alleged contrary administrative practice does not alter that legal position. The licence could not be renewed. en-us Wed, 25 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 12:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95014 A customs house agents licence issued to a sole proprietary concern lapses on the proprietor's death because the concern has no separate legal identity. The licence therefore ceases to exist before the renewal date, leaving no subsisting licence capable of renewal. Any alleged contrary administrative practice does not alter that legal position. The licence could not be renewed. Case-Laws Customs Wed, 25 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95014