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Issues: Whether the suspension of the customs house agent licence could be sustained when the order was passed after a delay of more than three months and the alleged misdeclaration was seriously disputed on the basis of technical material.
Analysis: The suspension was required to be immediate under the applicable licensing regulations. The record showed a substantial delay in issuing the order. The alleged misconduct was not shown to be deliberate or aimed at obtaining unlawful gain, and the classification of the imported goods remained under dispute with supporting technical evidence on both sides. In these circumstances, the basis for keeping the appellant out of business was not made out.
Conclusion: The suspension order could not be sustained and was set aside; the appeal was allowed, while the Commissioner was left free to proceed in accordance with law.