https://www.taxtmi.com/caselaws?id=83940 Suspension of a Customs House Agent licence under Regulation 21(2) is sustainable only where the order itself shows that the authority formed an opinion that immediate action was necessary. The Madras HC held that the impugned suspension did not disclose any consideration by the Collector of this jurisdictional requirement, so there was no indication of application of mind. As the power to suspend pending enquiry depended on that essential precondition, the absence of reasons or disclosure in the order rendered the suspension unsustainable. The suspension order was quashed. en-us Mon, 28 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 17:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83940 Suspension of a Customs House Agent licence under Regulation 21(2) is sustainable only where the order itself shows that the authority formed an opinion that immediate action was necessary. The Madras HC held that the impugned suspension did not disclose any consideration by the Collector of this jurisdictional requirement, so there was no indication of application of mind. As the power to suspend pending enquiry depended on that essential precondition, the absence of reasons or disclosure in the order rendered the suspension unsustainable. The suspension order was quashed. Case-Laws Customs Mon, 28 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83940