https://www.taxtmi.com/caselaws?id=270125 Renewal of a customs broker licence under Regulation 9(2) requires satisfactory performance and absence of misconduct. Forgery in partnership reconstitution documents, supported by partner statements and forensic examination indicating imitated signatures, may establish unsatisfactory conduct and justify refusal of renewal. Failure to rebut adverse material with credible evidence further supports the regulatory conclusion. Non-impleadment of necessary parties despite directions was also relevant. The licence-renewal refusal was upheld because forged documents and related misconduct demonstrated that the licence holder did not meet the satisfactory-performance requirement. en-us Mon, 14 Dec 2015 00:00:00 +0530 Thu, 05 May 2016 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270125 Renewal of a customs broker licence under Regulation 9(2) requires satisfactory performance and absence of misconduct. Forgery in partnership reconstitution documents, supported by partner statements and forensic examination indicating imitated signatures, may establish unsatisfactory conduct and justify refusal of renewal. Failure to rebut adverse material with credible evidence further supports the regulatory conclusion. Non-impleadment of necessary parties despite directions was also relevant. The licence-renewal refusal was upheld because forged documents and related misconduct demonstrated that the licence holder did not meet the satisfactory-performance requirement. Case-Laws Customs Mon, 14 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270125