2001 (5) TMI 367

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..... hankar, Member (T)]. H.K. Dave, the appellant before us, was licensed in 1992 as a Custom House Agent at Kandla under the Custom House Agent Licensing Regulations, 1984. The licence was duly renewed until 1-7-1995 when it was renewed for a further period of five years. Shankarlal Dave, one of the firm s five partners, was the person who was qualified to conduct Custom house work. Shankarlal .....

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..... e appellant admitted the shortfall in business but attributed it to the illness of the partner. The Commissioner did not accept these contentions and passed orders revoking the licence. Hence this appeal. 3. From the facts that we have narrated above, it will be clear that on the death of Shankarlal Dave on 12-8-1999, the licence issued to the firm ceased to be valid by operation of Regulation 1 .....

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