https://www.taxtmi.com/caselaws?id=42244 An administrative refusal to consider a Customs House Clearing Agents licence application, based on the assumption that the applicant already held a valid licence, could not stand where the record showed no licence in his personal name. The Court held that authorisation to act only as a partner of a firm was not equivalent to an individual licence-holder status. Because the impugned rejection rested on an incorrect factual foundation, it could not be acted upon. The application was therefore allowed to that extent, with liberty to the Customs authorities to pass a fresh order on the correct legal and factual basis. en-us Tue, 07 Sep 1982 00:00:00 +0530 Thu, 10 Jun 2010 10:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42244 An administrative refusal to consider a Customs House Clearing Agents licence application, based on the assumption that the applicant already held a valid licence, could not stand where the record showed no licence in his personal name. The Court held that authorisation to act only as a partner of a firm was not equivalent to an individual licence-holder status. Because the impugned rejection rested on an incorrect factual foundation, it could not be acted upon. The application was therefore allowed to that extent, with liberty to the Customs authorities to pass a fresh order on the correct legal and factual basis. Case-Laws Customs Tue, 07 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42244