https://www.taxtmi.com/caselaws?id=100613 Immediate suspension of a Customs House Agent licence was upheld where serious prima facie allegations suggested fictitious firms, drawback fraud, subletting of the licence, and breach of regulatory duties. Regulation 21(2) permitted the Commissioner to suspend the licence without prior notice or hearing when immediate action was necessary and an enquiry was pending or contemplated. The order was not invalid merely because it referred to Regulation 21(1), since the power was otherwise traceable to the correct provision. The challenge based on the notice-and-hearing procedure under Regulation 23 therefore failed. en-us Thu, 09 Aug 2001 00:00:00 +0530 Fri, 03 Feb 2012 15:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100613 Immediate suspension of a Customs House Agent licence was upheld where serious prima facie allegations suggested fictitious firms, drawback fraud, subletting of the licence, and breach of regulatory duties. Regulation 21(2) permitted the Commissioner to suspend the licence without prior notice or hearing when immediate action was necessary and an enquiry was pending or contemplated. The order was not invalid merely because it referred to Regulation 21(1), since the power was otherwise traceable to the correct provision. The challenge based on the notice-and-hearing procedure under Regulation 23 therefore failed. Case-Laws Customs Thu, 09 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100613