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Issues: Whether suspension of the custom house agent's licence under Regulation 21(2) of the Custom House Agent Licensing Regulations, 1984 was justified in the absence of immediate action and with a substantial time gap after the alleged incident.
Analysis: Regulation 21(2) permits suspension only in appropriate cases where immediate action is necessary and an enquiry is pending or contemplated. The suspension in question was confirmed long after the alleged misdeclaration incident, after a post-decisional hearing, and the delay was inconsistent with the statutory requirement of immediacy. The existence of pending adjudication and an enquiry under Regulation 23 further indicated that the exceptional power under Regulation 21(2) was not warranted on the facts.
Conclusion: The suspension under Regulation 21(2) was not sustainable and is set aside in favour of the assessee.
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