https://www.taxtmi.com/caselaws?id=294622 A Customs House Agent cannot be visited with revocation of licence or forfeiture of security deposit for a subordinate's fraudulent act unless reliable evidence shows the CHA's knowledge, approval, participation, or aiding and abetting. Here, the export fraud was attributed to a card holder acting on his own; the CHA had reported the matter to the police and authorities and terminated the employee after discovery. A forensic opinion on signature similarity was found insufficient to override the surrounding evidence. In the absence of an investigation establishing the CHA's involvement, the revocation order was held unsustainable and set aside. en-us Mon, 05 Aug 2019 00:00:00 +0530 Fri, 23 Apr 2021 21:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294622 A Customs House Agent cannot be visited with revocation of licence or forfeiture of security deposit for a subordinate's fraudulent act unless reliable evidence shows the CHA's knowledge, approval, participation, or aiding and abetting. Here, the export fraud was attributed to a card holder acting on his own; the CHA had reported the matter to the police and authorities and terminated the employee after discovery. A forensic opinion on signature similarity was found insufficient to override the surrounding evidence. In the absence of an investigation establishing the CHA's involvement, the revocation order was held unsustainable and set aside. Case-Laws Customs Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294622