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Issues:
1. Allegation of contravention of sub-regulation (7) of Regulation 20 by the customs house agent. 2. Exoneration of the customs house agent by the Commissioner. 3. Responsibility of a customs house agent for the acts of its employees. 4. Whether the employees acted in the course of their employment. 5. Dealing with a non-existent firm. 6. Consideration of the respondent as a 'regular offender.' Analysis: 1. The case involved an appeal by the Commissioner against M/s. Jac Enterprises, a customs house agent, regarding the attempted export of a prohibited substance. The main charge was the contravention of sub-regulation (7) of Regulation 20 for failing to supervise employees handling clearance work. The Commissioner initially suspended Jac's license but later revoked the suspension based on findings of an enquiry officer, which the Commissioner challenged. 2. The enquiry officer found Jac guilty of not supervising its staff properly, but the Commissioner disagreed with this charge. The disagreement stemmed from whether the employees' actions were conducted within the scope of their employment. The Commissioner concluded that Jac was not liable for the employees' actions, leading to the restoration of the license. 3. The responsibility of a customs house agent for its employees' acts was a crucial aspect. Sub-regulation (7) of Regulation 20 emphasized the agent's responsibility for acts or omissions of employees in the course of their employment. The question arose whether the employees' actions were within the scope of their employment or personal endeavors. 4. It was established that the employees acted without the knowledge or consent of their employer, indicating that their actions were personal rather than employment-related. This finding was pivotal in determining the applicability of sub-regulation (7) and the liability of Jac Enterprises for the employees' actions. 5. The issue of dealing with a non-existent firm was raised but deemed irrelevant as the dealings were conducted by the employees personally, not on behalf of Jac Enterprises. This clarification further supported the decision to exonerate Jac from the charges. 6. Lastly, the contention of the respondent being a 'regular offender' was dismissed as it was not a valid reason for license cancellation. The judgment ultimately dismissed the appeal, upholding the decision to restore Jac's license based on the lack of evidence supporting the charges against the customs house agent.
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