https://www.taxtmi.com/caselaws?id=107125 Suspension of a customs house agent licence under Regulation 21(2) of the Custom House Agents Licensing Regulations, 1984 was held premature where no independent investigation established that the alleged spurious consignments were in fact spurious or that the seized consignment had been exported through the agents. In the absence of proof linking the alleged wrongdoing to the appellants, the basis for exercising the suspension power was not made out, so the suspension was unsustainable. The Commissioner was nevertheless left free to initiate proceedings under Regulation 23. en-us Fri, 13 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107125 Suspension of a customs house agent licence under Regulation 21(2) of the Custom House Agents Licensing Regulations, 1984 was held premature where no independent investigation established that the alleged spurious consignments were in fact spurious or that the seized consignment had been exported through the agents. In the absence of proof linking the alleged wrongdoing to the appellants, the basis for exercising the suspension power was not made out, so the suspension was unsustainable. The Commissioner was nevertheless left free to initiate proceedings under Regulation 23. Case-Laws Customs Fri, 13 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107125