https://www.taxtmi.com/caselaws?id=105582 Regulation 21(2) of the Custom House Agent Licensing Regulations, 1984 authorises suspension only in appropriate cases where immediate action is necessary and an enquiry is pending or contemplated. A suspension confirmed long after the alleged misdeclaration incident, after a post-decisional hearing, did not satisfy the statutory requirement of immediacy. The pendency of adjudication and an enquiry under Regulation 23 further showed that the exceptional suspension power was not justified on the facts. The suspension was therefore not sustainable and was set aside in favour of the assessee. en-us Tue, 18 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 13:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105582 Regulation 21(2) of the Custom House Agent Licensing Regulations, 1984 authorises suspension only in appropriate cases where immediate action is necessary and an enquiry is pending or contemplated. A suspension confirmed long after the alleged misdeclaration incident, after a post-decisional hearing, did not satisfy the statutory requirement of immediacy. The pendency of adjudication and an enquiry under Regulation 23 further showed that the exceptional suspension power was not justified on the facts. The suspension was therefore not sustainable and was set aside in favour of the assessee. Case-Laws Customs Tue, 18 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105582