https://www.taxtmi.com/caselaws?id=92137 Regulation 21(2) of the Customs House Agents Licensing Regulations, 1984 permits suspension of a Customs House Agent licence only where immediate action is justified by urgency. A suspension based on alleged misdeclaration and evasion in certain Bills of Entry was held unsustainable because the order did not record any concrete basis showing why urgent action was necessary, and it did not demonstrate application of mind to the jurisdictional requirement. The earlier suspension had already been set aside on the same ground, and the absence of any proceedings under Regulation 23 despite the passage of time further indicated no pressing necessity. The suspension order was set aside. en-us Thu, 24 Jun 1999 00:00:00 +0530 Tue, 25 Oct 2011 10:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92137 Regulation 21(2) of the Customs House Agents Licensing Regulations, 1984 permits suspension of a Customs House Agent licence only where immediate action is justified by urgency. A suspension based on alleged misdeclaration and evasion in certain Bills of Entry was held unsustainable because the order did not record any concrete basis showing why urgent action was necessary, and it did not demonstrate application of mind to the jurisdictional requirement. The earlier suspension had already been set aside on the same ground, and the absence of any proceedings under Regulation 23 despite the passage of time further indicated no pressing necessity. The suspension order was set aside. Case-Laws Customs Thu, 24 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92137