https://www.taxtmi.com/caselaws?id=385210 Revocation of a Customs House Agent licence requires proof of conscious knowledge, participation, connivance, or equivalent culpability in the alleged customs offence; mere facilitation of clearance work is insufficient. The record showed no corroborative material linking the appellant or its staff to the alleged invoice forgery, mis-declaration, or undervaluation, and the relied-upon statement could not be attributed to the appellant. On that basis, the High Court held that the extreme penalty of licence cancellation was unsustainable and quashed the revocation as well as the connected appellate order. en-us Fri, 23 Aug 2019 00:00:00 +0530 Sat, 11 Jan 2020 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385210 Revocation of a Customs House Agent licence requires proof of conscious knowledge, participation, connivance, or equivalent culpability in the alleged customs offence; mere facilitation of clearance work is insufficient. The record showed no corroborative material linking the appellant or its staff to the alleged invoice forgery, mis-declaration, or undervaluation, and the relied-upon statement could not be attributed to the appellant. On that basis, the High Court held that the extreme penalty of licence cancellation was unsustainable and quashed the revocation as well as the connected appellate order. Case-Laws Customs Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385210