COMMR.OF CUSTOMS vs M/S K.M.GANATRA & CO.

The Supreme Court upheld the cancellation of the Customs House Agent (CHA) licence of M/s. K.M. Ganatra & Co. under Regulation 21(2) of the Customs House Agents Licensing Regulations, 1984, due to the misuse of the licence for fraudulent activities affecting revenue. The Court found that the respondent allowed unauthorized persons to handle shipping bills, which constituted serious misconduct under Regulations 12, 13(b), 13(d), 20(1)(c), and 13(n) of the 2004 Regulations. The Court affirmed the tribunal's decision that the respondent's actions amounted to involvement in fraudulent exports, justifying the revocation of the licence and security deposit.