https://www.taxtmi.com/caselaws?id=108989 Revocation of a customs house agent licence for alleged sub-letting or transfer was not justified where the record did not show that customs clearance work, shipping bill processing, or other formalities were performed by anyone other than the licence holder's employees. Regulation 13 prohibits sale or transfer of the licence, but contravention requires proof that the licensed work itself was carried out by another person or under that person's control. Mere receipt of payment through a third party did not, by itself, establish transfer or sub-letting, because the regulations did not bar payment being received from someone other than the exporter. The allegation was therefore unproved and revocation was unsustainable. en-us Tue, 13 May 2003 00:00:00 +0530 Thu, 05 Apr 2012 12:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108989 Revocation of a customs house agent licence for alleged sub-letting or transfer was not justified where the record did not show that customs clearance work, shipping bill processing, or other formalities were performed by anyone other than the licence holder's employees. Regulation 13 prohibits sale or transfer of the licence, but contravention requires proof that the licensed work itself was carried out by another person or under that person's control. Mere receipt of payment through a third party did not, by itself, establish transfer or sub-letting, because the regulations did not bar payment being received from someone other than the exporter. The allegation was therefore unproved and revocation was unsustainable. Case-Laws Customs Tue, 13 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108989