https://www.taxtmi.com/caselaws?id=46726 Regulation 6 of the Customs House Agents Licensing Regulations, 1984 must be read harmoniously with Regulation 5 and the prescribed forms under the Customs Act scheme. The qualification requirements concerning graduation, prior employment under a licensee, and possession of a permanent G Form pass apply to the person actually carrying out customs clearing work, whether that person is the applicant or an authorised employee. They do not automatically attach to every proprietor, partner, or director. On that construction, refusal of a temporary Customs House Agent licence solely because the proprietor did not personally hold a G Form pass was unsustainable, and the application had to be reconsidered on the correct interpretation. en-us Tue, 30 Sep 2003 00:00:00 +0530 Fri, 23 Jul 2010 15:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46726 Regulation 6 of the Customs House Agents Licensing Regulations, 1984 must be read harmoniously with Regulation 5 and the prescribed forms under the Customs Act scheme. The qualification requirements concerning graduation, prior employment under a licensee, and possession of a permanent G Form pass apply to the person actually carrying out customs clearing work, whether that person is the applicant or an authorised employee. They do not automatically attach to every proprietor, partner, or director. On that construction, refusal of a temporary Customs House Agent licence solely because the proprietor did not personally hold a G Form pass was unsustainable, and the application had to be reconsidered on the correct interpretation. Case-Laws Customs Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46726