https://www.taxtmi.com/caselaws?id=96079 Emergency suspension of a Custom House Agent licence under Regulation 21(2) of the 1984 Regulations is valid only where immediate action is justified and an inquiry has commenced in the prescribed manner. The record showed no notice under Regulation 23 and no established direct involvement of the agent in the alleged smuggling, so the statutory preconditions for invoking the emergency power were absent. The suspension order was therefore not sustainable and was set aside, while the Commissioner remained free to initiate proceedings under the Regulations in the proper manner. en-us Fri, 02 Mar 2001 00:00:00 +0530 Sat, 17 Dec 2011 11:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96079 Emergency suspension of a Custom House Agent licence under Regulation 21(2) of the 1984 Regulations is valid only where immediate action is justified and an inquiry has commenced in the prescribed manner. The record showed no notice under Regulation 23 and no established direct involvement of the agent in the alleged smuggling, so the statutory preconditions for invoking the emergency power were absent. The suspension order was therefore not sustainable and was set aside, while the Commissioner remained free to initiate proceedings under the Regulations in the proper manner. Case-Laws Customs Fri, 02 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96079