https://www.taxtmi.com/caselaws?id=118456 A customs house agent was alleged to have misused his licence by routing clearance work through an intermediary and by not conducting business personally or through approved employees as required under the Customs House Agents (Licensing) Regulations, 1984. The alleged breach of Regulations 13 and 14(b) depended on the claim that the agent's employees could not have worked for him and the intermediary simultaneously, but the record did not support that assertion. As the employees were treated as the agent's own and the work was carried on in his name through those employees, the alleged contravention was not established. No violation of Regulation 13 or Regulation 14(b) was made out, and the revenue challenge failed. en-us Mon, 31 Jul 2006 00:00:00 +0530 Sat, 30 Jun 2012 17:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118456 A customs house agent was alleged to have misused his licence by routing clearance work through an intermediary and by not conducting business personally or through approved employees as required under the Customs House Agents (Licensing) Regulations, 1984. The alleged breach of Regulations 13 and 14(b) depended on the claim that the agent's employees could not have worked for him and the intermediary simultaneously, but the record did not support that assertion. As the employees were treated as the agent's own and the work was carried on in his name through those employees, the alleged contravention was not established. No violation of Regulation 13 or Regulation 14(b) was made out, and the revenue challenge failed. Case-Laws Customs Mon, 31 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118456