https://www.taxtmi.com/caselaws?id=51136 A CHA licence was treated as properly revocable where statements recorded under Section 108 of the Customs Act showed that the licence had been used by persons who were not employees for monthly consideration, constituting sub-letting for pecuniary gain. The record also showed failure to maintain proper accounts, and a challenge based on authorisation for one consignment did not displace those substantive findings. In the regulatory scheme for customs house agents, the licence is non-transferable and breach of prescribed obligations is a serious contravention; the revocation was therefore upheld. en-us Wed, 13 Feb 2002 00:00:00 +0530 Wed, 01 Oct 2025 20:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51136 A CHA licence was treated as properly revocable where statements recorded under Section 108 of the Customs Act showed that the licence had been used by persons who were not employees for monthly consideration, constituting sub-letting for pecuniary gain. The record also showed failure to maintain proper accounts, and a challenge based on authorisation for one consignment did not displace those substantive findings. In the regulatory scheme for customs house agents, the licence is non-transferable and breach of prescribed obligations is a serious contravention; the revocation was therefore upheld. Case-Laws Customs Wed, 13 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51136