https://www.taxtmi.com/caselaws?id=95469 A Customs House Agent licence could not be revoked under Regulation 20(7) of the Customs House Agents Licensing Regulations, 1984 unless a legal failure of supervision was established. The record showed that the employees acted in their personal capacity without the knowledge or involvement of the CHA or its partners, and prior enquiry findings had already exonerated the CHA from abetment and collusion. There was no proof that the partners or directors knew of the fraud, that the licence had been sublet, or that the CHA benefited from the misconduct. On those facts, revocation was treated as an unjustified grave and permanent disabling measure. en-us Thu, 01 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 16:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95469 A Customs House Agent licence could not be revoked under Regulation 20(7) of the Customs House Agents Licensing Regulations, 1984 unless a legal failure of supervision was established. The record showed that the employees acted in their personal capacity without the knowledge or involvement of the CHA or its partners, and prior enquiry findings had already exonerated the CHA from abetment and collusion. There was no proof that the partners or directors knew of the fraud, that the licence had been sublet, or that the CHA benefited from the misconduct. On those facts, revocation was treated as an unjustified grave and permanent disabling measure. Case-Laws Customs Thu, 01 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95469