Customs house agent licence suspension upheld where prompt action, urgency, and a reasoned order defeated allegations of non-application of mind.

Suspension and confirmation of suspension of a customs house agent licence under Regulation 21(2) were upheld where the Commissioner acted promptly on a report alleging involvement in a drawback fraud and use of a bogus exporter without proper authorisation. The order was found to be detailed and reasoned, and the objection that no urgency existed or that there was non-application of mind was rejected. The challenge to the suspension therefore failed.

---

---

Issues: Whether the suspension and confirmation of suspension of the customs house agent licence under Regulation 21(2) of the Customs House Agents Licensing Regulations, 1984 were vitiated for want of urgency or non-application of mind.

Analysis: The suspension was based on a report indicating involvement of the customs house agent in a drawback fraud and the alleged use of a bogus exporter without proper authorisation. The Commissioner acted promptly on receipt of the report and the subsequent proceedings were also taken with due urgency. The impugned order was found to be detailed and reasoned, and the plea that no urgency was shown or that there was non-application of mind was rejected.

Conclusion: The challenge to the suspension order failed and the finding was against the assessee.

---