https://www.taxtmi.com/caselaws?id=95300 Regulation 20(7) of the Customs House Agents Licensing Regulations, 1984 was held to make a customs house agent answerable only for acts and omissions of employees committed in the course of their employment. Where employees acted clandestinely on their own, without the proprietor's knowledge or consent and for personal gain in an attempted export, their conduct was outside the scope of employment. The agent could not be fixed with responsibility for such unauthorised personal or criminal acts, and the charge under Regulation 20(7) failed; licence cancellation was therefore not justified. en-us Mon, 27 Nov 2000 00:00:00 +0530 Sat, 10 Dec 2011 10:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95300 Regulation 20(7) of the Customs House Agents Licensing Regulations, 1984 was held to make a customs house agent answerable only for acts and omissions of employees committed in the course of their employment. Where employees acted clandestinely on their own, without the proprietor's knowledge or consent and for personal gain in an attempted export, their conduct was outside the scope of employment. The agent could not be fixed with responsibility for such unauthorised personal or criminal acts, and the charge under Regulation 20(7) failed; licence cancellation was therefore not justified. Case-Laws Customs Mon, 27 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95300