https://www.taxtmi.com/caselaws?id=120285 Revocation of a Custom House Agent licence for alleged breach of the licensing regulations cannot be sustained on assumptions alone; unauthorised handling of customs clearance work must be proved by direct, categorical evidence. Here, the revocation rested on inference that someone other than authorised staff must have handled the baggage, but no statement was recorded from the alleged assistant and there was no admission from the canvassing agent or clerk. As the disciplinary finding depended on conjecture rather than clinching evidence, the licence revocation was set aside and the appeal succeeded. en-us Fri, 06 Oct 2006 00:00:00 +0530 Wed, 18 Jul 2012 12:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120285 Revocation of a Custom House Agent licence for alleged breach of the licensing regulations cannot be sustained on assumptions alone; unauthorised handling of customs clearance work must be proved by direct, categorical evidence. Here, the revocation rested on inference that someone other than authorised staff must have handled the baggage, but no statement was recorded from the alleged assistant and there was no admission from the canvassing agent or clerk. As the disciplinary finding depended on conjecture rather than clinching evidence, the licence revocation was set aside and the appeal succeeded. Case-Laws Customs Fri, 06 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120285