https://www.taxtmi.com/caselaws?id=89961 Emergency suspension of a Custom House Agent licence under Rule 21(2) requires material on record showing an urgent need for immediate preventive action to protect Customs interests. On the facts, there was no satisfactory material linking the firm's directors or employees to the alleged fraud, and the status of the enquiry was unclear, so the statutory precondition for invoking the emergency power was not met. A general allegation of poor supervision and control over an employee, without evidence of the firm's own involvement in the fraud, was also insufficient to justify the drastic suspension. The suspension was therefore set aside, though disciplinary proceedings could still continue under the regulations. en-us Mon, 18 Jan 1999 00:00:00 +0530 Sat, 01 Oct 2011 14:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89961 Emergency suspension of a Custom House Agent licence under Rule 21(2) requires material on record showing an urgent need for immediate preventive action to protect Customs interests. On the facts, there was no satisfactory material linking the firm's directors or employees to the alleged fraud, and the status of the enquiry was unclear, so the statutory precondition for invoking the emergency power was not met. A general allegation of poor supervision and control over an employee, without evidence of the firm's own involvement in the fraud, was also insufficient to justify the drastic suspension. The suspension was therefore set aside, though disciplinary proceedings could still continue under the regulations. Case-Laws Customs Mon, 18 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89961