https://www.taxtmi.com/caselaws?id=122153 A CHA licence was found to have been misused where an unauthorised person was allowed to conduct customs business for consideration without satisfactory customer authorisation, and the arrangement was treated as sub-letting rather than a genuine commission agency. The licence was therefore liable to revocation. On punishment, permanent revocation was held disproportionate because the licence had already remained suspended for two years and complete deprivation of livelihood was considered too harsh. The forfeiture of security deposit was sustained, but revocation was limited to three years from suspension, with restoration permitted thereafter on furnishing fresh security deposit. en-us Tue, 12 Dec 2006 00:00:00 +0530 Fri, 09 Feb 2024 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122153 A CHA licence was found to have been misused where an unauthorised person was allowed to conduct customs business for consideration without satisfactory customer authorisation, and the arrangement was treated as sub-letting rather than a genuine commission agency. The licence was therefore liable to revocation. On punishment, permanent revocation was held disproportionate because the licence had already remained suspended for two years and complete deprivation of livelihood was considered too harsh. The forfeiture of security deposit was sustained, but revocation was limited to three years from suspension, with restoration permitted thereafter on furnishing fresh security deposit. Case-Laws Customs Tue, 12 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122153