https://www.taxtmi.com/caselaws?id=333644 A customs house agent licence could not be revoked on the facts because the alleged unlawful transfer or subletting, absence of valid authorisation, and failure to handle consignments personally or through an approved employee were not proved. The record did not establish conscious transfer of the licence, lack of employee status, or knowledge of the importer's misdeclaration or evasion. Revocation and forfeiture of the security deposit were held disproportionate in the absence of proof of culpable participation or active facilitation. The licence was restored. en-us Tue, 20 Sep 2016 00:00:00 +0530 Fri, 18 Aug 2017 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333644 A customs house agent licence could not be revoked on the facts because the alleged unlawful transfer or subletting, absence of valid authorisation, and failure to handle consignments personally or through an approved employee were not proved. The record did not establish conscious transfer of the licence, lack of employee status, or knowledge of the importer's misdeclaration or evasion. Revocation and forfeiture of the security deposit were held disproportionate in the absence of proof of culpable participation or active facilitation. The licence was restored. Case-Laws Customs Tue, 20 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333644