https://www.taxtmi.com/caselaws?id=261963 Unretracted statements recorded under section 108 of the Customs Act can be treated as reliable evidence in customs house agent disciplinary proceedings when supported by surrounding material. The note states that use of the licence by an outsider for consideration, absence of authorisations, failure to verify transactions, and inadequate records and supervision can establish serious contraventions under the CHA Regulations. In such cases, revocation of the licence is a permissible penalty, and the authority may prefer revocation over suspension where the misconduct is grave, unless the punishment is shown to be illegal, irrational, procedurally improper, or shockingly disproportionate. en-us Thu, 11 Dec 2014 00:00:00 +0530 Tue, 28 Jul 2015 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261963 Unretracted statements recorded under section 108 of the Customs Act can be treated as reliable evidence in customs house agent disciplinary proceedings when supported by surrounding material. The note states that use of the licence by an outsider for consideration, absence of authorisations, failure to verify transactions, and inadequate records and supervision can establish serious contraventions under the CHA Regulations. In such cases, revocation of the licence is a permissible penalty, and the authority may prefer revocation over suspension where the misconduct is grave, unless the punishment is shown to be illegal, irrational, procedurally improper, or shockingly disproportionate. Case-Laws Customs Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261963