https://www.taxtmi.com/caselaws?id=52358 A Customs House Agent licence can be revoked for breach of licensing obligations where shipping documents were filed without proper authorisation, an outside concern handled customs work, and the approved employee's signature was forged, showing failure of supervision and compliance with the licensing regulations. The absence of a separate Customs Act show cause notice for the underlying export misdeclaration did not bar disciplinary action, because the proceeding concerned violation of CHA licensing duties rather than independent adjudication of the customs offence. On those facts, the contravention findings were upheld and the challenge to revocation failed. en-us Thu, 16 Oct 2003 00:00:00 +0530 Fri, 05 Jul 2024 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52358 A Customs House Agent licence can be revoked for breach of licensing obligations where shipping documents were filed without proper authorisation, an outside concern handled customs work, and the approved employee's signature was forged, showing failure of supervision and compliance with the licensing regulations. The absence of a separate Customs Act show cause notice for the underlying export misdeclaration did not bar disciplinary action, because the proceeding concerned violation of CHA licensing duties rather than independent adjudication of the customs offence. On those facts, the contravention findings were upheld and the challenge to revocation failed. Case-Laws Customs Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52358