https://www.taxtmi.com/caselaws?id=169274 Restrictions in the Custom House Agents Licensing Rules, 1960 were treated as a valid public-interest regulatory scheme for a fiduciary occupation handling customs business, money and goods; the licensing, qualification, examination, record-keeping and control provisions were upheld as consistent with Articles 14 and 19 and the Sea Customs Act, 1878. The wide discretion to reject an otherwise qualified applicant under rule 10(c) was found unreasonable and invalid for lack of stated safeguards, and the renewal charge under rule 11 was invalid to the extent it operated as a revenue-raising impost rather than a fee. The security bond and short-levy liability mechanism were upheld as within the statutory framework. en-us Fri, 11 Aug 1961 00:00:00 +0530 Fri, 10 Apr 2015 15:46:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169274 Restrictions in the Custom House Agents Licensing Rules, 1960 were treated as a valid public-interest regulatory scheme for a fiduciary occupation handling customs business, money and goods; the licensing, qualification, examination, record-keeping and control provisions were upheld as consistent with Articles 14 and 19 and the Sea Customs Act, 1878. The wide discretion to reject an otherwise qualified applicant under rule 10(c) was found unreasonable and invalid for lack of stated safeguards, and the renewal charge under rule 11 was invalid to the extent it operated as a revenue-raising impost rather than a fee. The security bond and short-levy liability mechanism were upheld as within the statutory framework. Case-Laws Indian Laws Fri, 11 Aug 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169274