https://www.taxtmi.com/caselaws?id=53382 Cancellation of a CHA licence could not be sustained where the allegation that the licence had been sold or transferred was not proved. The materials showed that the CHA had handled consignments, prepared and presented documents, and obtained authorisations in the ordinary course of business. Receipt of money from a client and use of intermediaries, without more, did not establish sale or transfer of the licence. As the related allegations of failure to supervise, failure to advise clients, and improper document preparation were also not proved on the accepted findings, the basis for cancellation fell away. en-us Wed, 25 Aug 2004 00:00:00 +0530 Tue, 12 Oct 2010 18:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53382 Cancellation of a CHA licence could not be sustained where the allegation that the licence had been sold or transferred was not proved. The materials showed that the CHA had handled consignments, prepared and presented documents, and obtained authorisations in the ordinary course of business. Receipt of money from a client and use of intermediaries, without more, did not establish sale or transfer of the licence. As the related allegations of failure to supervise, failure to advise clients, and improper document preparation were also not proved on the accepted findings, the basis for cancellation fell away. Case-Laws Customs Wed, 25 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53382