https://www.taxtmi.com/caselaws?id=43432 The governing Customs House Agent Regulations did not authorise the Collector of Customs to confine a partnership firm holding a valid licence to only one qualified person for signing and transacting business. Administrative practice, even if directed at preventing fraud or monopoly, could not add a restriction not found in the Regulations. If such a control was required, it had to be introduced by amending the Regulations, not by unilateral action of the Collector. The restriction was therefore without authority of law and invalid, and the impugned order was quashed in favour of the petitioner. en-us Wed, 21 Oct 1992 00:00:00 +0530 Fri, 18 Jun 2010 10:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43432 The governing Customs House Agent Regulations did not authorise the Collector of Customs to confine a partnership firm holding a valid licence to only one qualified person for signing and transacting business. Administrative practice, even if directed at preventing fraud or monopoly, could not add a restriction not found in the Regulations. If such a control was required, it had to be introduced by amending the Regulations, not by unilateral action of the Collector. The restriction was therefore without authority of law and invalid, and the impugned order was quashed in favour of the petitioner. Case-Laws Customs Wed, 21 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43432