https://www.taxtmi.com/caselaws?id=124404 Statements recorded under section 108 of the Customs Act were treated as insufficient to fasten liability on a Customs House Agent in licensing proceedings, and reliance on them to prove the charges was held impermissible. Regulation 23 of the Customs House Agents Licensing Regulations, 1984 was also read as requiring the inquiry report to be furnished to the agent and the representation to be considered before final action; the Commissioner could not discard the inquiry report and revoke the licence without following that sequence. The revocation order was therefore unsustainable, and the impugned action was set aside. en-us Wed, 16 Jul 2008 00:00:00 +0530 Mon, 04 Sep 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124404 Statements recorded under section 108 of the Customs Act were treated as insufficient to fasten liability on a Customs House Agent in licensing proceedings, and reliance on them to prove the charges was held impermissible. Regulation 23 of the Customs House Agents Licensing Regulations, 1984 was also read as requiring the inquiry report to be furnished to the agent and the representation to be considered before final action; the Commissioner could not discard the inquiry report and revoke the licence without following that sequence. The revocation order was therefore unsustainable, and the impugned action was set aside. Case-Laws Customs Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124404