TaxTMI 
TaxTMI 
1988 (5) TMI 189
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.... carries on business in the name of Sainath Shipping Corporation, who is the petitioner No. 1. The petitioner No. 3 is an employee of the petitioner Nos. 1 and 2. On 6th May, 1988, the Assistant Collector of Customs recorded that the Proprietor of the Petitioner No 1 Subhash Pawar appeared in the examination referred to in Regulation No. 9 of C. H. A. Licensing Regulation and failed at the third a....
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....ds that is required to qualify in the examination. Each of such persons by Regulation No. 9 of Customs House Agents Licencing Regulations, 1984, is required to qualify in the examination and is allowed three attempts in a period of two years. Upon his passing such examination within two years, a regular licence is issued under Regulation No. 10. According to the Petitioner, the Regulations are dis....
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....n the very nature of the things, the provision for permitting "the person or persons who will be actually engaged in the work of clearance of goods" is necessary in order to enable the company to qualify at the examination. It is not every employee of the company or any employee of the company that is permitted to represent the company at the examination. It is the person or persons who is actuall....
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....red to suspend or revoke the licence of a Custom House Agents on the grounds specified therein. According to Mr. Makhija, in the case of the Petitioner, the grounds mentioned in the Regulation No. 21 do not exist and revocation made without any show cause notice is illegal. This submission is without any merit. The petitioner No. 1 is the holder of a temporary licence which means that he has been....