https://www.taxtmi.com/caselaws?id=109723 Customs authorities were held to be an improper forum for deciding the genuineness of competing partnership deeds, because that dispute was a civil matter concerning contractual rights and had to be pursued before the civil court. Where a partnership firm consisted of only two partners, the death of one partner dissolved the firm by operation of Section 42 of the Partnership Act, notwithstanding any contrary agreement. On that basis, renewal of a customs house agent licence in the name of the dissolved firm was not sustainable, and a fresh application by the surviving or proposed partners was the proper course. The impugned order was set aside and the matter remanded. en-us Thu, 13 May 1999 00:00:00 +0530 Wed, 11 Apr 2012 15:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109723 Customs authorities were held to be an improper forum for deciding the genuineness of competing partnership deeds, because that dispute was a civil matter concerning contractual rights and had to be pursued before the civil court. Where a partnership firm consisted of only two partners, the death of one partner dissolved the firm by operation of Section 42 of the Partnership Act, notwithstanding any contrary agreement. On that basis, renewal of a customs house agent licence in the name of the dissolved firm was not sustainable, and a fresh application by the surviving or proposed partners was the proper course. The impugned order was set aside and the matter remanded. Case-Laws Customs Thu, 13 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109723