Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Immediate suspension of a Customs Broker licence is an exceptional power subject to the mandatory safeguard of a post-decisional hearing within fifteen days. Administrative postponement cannot extend that statutory period. Where the licensing authority conducts the hearing after the prescribed period, continuation of the suspension lacks legal sanction and must be revoked. This does not determine the merits of the underlying allegations, which may be pursued through proceedings in accordance with law.
Immediate suspension of a Customs Broker licence is an exceptional power subject to the mandatory safeguard of a post-decisional hearing within fifteen days. Administrative postponement cannot extend that statutory period. Where the licensing authority conducts the hearing after the prescribed period, continuation of the suspension lacks legal sanction and must be revoked. This does not determine the merits of the underlying allegations, which may be pursued through proceedings in accordance with law.
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