Licence suspension and adjudication timelines: failure to meet the Tribunal-fixed deadline justified immediate revocation.

Suspension of a customs house agent licence could not continue after the Department failed to complete investigation and adjudication within the time fixed by the Tribunal under the applicable licensing regulations. The suspension had been maintained subject to repeated directions to issue notice and conclude proceedings by a specified date, with non-compliance stated to trigger revocation. As no effective progress was shown and the time limit expired, the continued suspension was unsustainable. The suspension was therefore revoked immediately and the licence restored.

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Issues: Whether the suspension of the customs house agent licence was liable to be revoked when the Department failed to complete the investigation and adjudication within the time fixed by the Tribunal under Regulation 21(2) of the Customs House Agents Licensing Regulations, 1984.

Analysis: The licence had been kept under suspension subject to repeated directions requiring the Commissioner to issue notice and complete the adjudication within the stipulated time. The Tribunal had earlier made it clear that failure to complete the proceedings by the date fixed would result in revocation of the suspension. As the Department did not comply with the time frame and no effective progress in adjudication was shown, the continued suspension could not be sustained.

Conclusion: The suspension of the licence was rightly revoked with immediate effect, in favour of the assessee.

Final Conclusion: The order of suspension ceased to operate because the Department failed to act within the Tribunal-directed schedule, and the appellant obtained restoration of the licence.

Ratio Decidendi: Where suspension of a licence is continued subject to a fixed adjudicatory timeline, failure to comply with that timeline justifies revocation of the suspension.

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